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NY J81532

March 27, 2003

CLA-2-42:RR:NC:TA:354 J81532


TARIFF NO.: 4203.29.3020

Ms. Barbara L. Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of gloves from China.

Dear Ms. Fox:

In your letter dated February 13, 2003, you requested a tariff classification ruling.

The provided sample, Item SKU - 974485, is a clute cut work glove with a palmside from fingertips to wrist, a complete thumb, and fourchettes constructed of pig leather. The backside of the glove is made of a woven fabric. On the backside, leather overlays reinforce the fingertips and the knuckle area. The glove also features an inner lining on the palmside, a partially elasticized wrist, and an open woven cuff. The glove will be imported in sizes large and ex-large. Samples of both sizes were provided for review.

In your letter you indicate the gloves are not lined and not gender specific, and assert the classification as 4203.29.4000, HTS. We find the submitted samples to be men’s large and ex-large sized gloves, which are in fact lined at the inner palm. A men’s lined pig leather glove is provided for under 4203.29.3020, HTS.

The applicable subheading for Item SKU - 974485 will be 4203.29.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men’s . . . lined. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 646-733-3054.


Robert B. Swierupski

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