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NY G80593

September 12, 2000

CLA-2-42:S:N:N:HO6 REH


TARIFF NO.: 4203.29.1800

Charles M. Schayer & Co.
15210 32nd Ave South Ste D
Seattle, WA 98188

Attention: Tina M Beegle

RE: The tariff classification of leather gloves from China.

Dear Ms. Beegle:

In your letter dated August 4, 2000, you requested a tariff classification ruling on behalf of Cabela’s, Inc. The sample will be returned as requested.

You submitted a pair of gunn-cut work gloves, representing style # HA-92-1246, for our examination. They feature a full cowhide leather palm, thumb, and index finger. Additional leather reinforcements cover the knuckles, fingertips, and a small portion of the flared gauntlet extending out from the base of the palm. The back of the glove is made from woven man-made material and incorporates elastic across the wrist. There is a fleeced interlock inner liner encased in a layer of fiberfill insulation and a breathable waterproof insert. The essential character of the gloves is imparted by palmside leather portion.

The applicable subheading for the style # HA-92-1246, work glove, will be 4203.29.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or composition leather: Gloves, mittens and mitts: Other: Gloves of horsehide or cowhide (except calfskin) leather: Other: Other.... The rate of duty will be 14 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Timothy G Moran
Service Port Director

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