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NY L83135

March 23, 2005

CLA-2-42:RR:NC:TAB:354 L83135


TARIFF NO.: 4203.21.8060

Mr. Charles D. Ashear
Paris Asia, LTD.
350 Fifth Ave. floor 70
New York, NY 10118

RE: The tariff classification of a leather hunting glove from China.

Dear Mr. Ashear:

In your letter dated February 23, 2005, you requested a tariff classification ruling.

You have submitted a sample of what you state is a men’s hunting glove, style #20552601. You also plan to import an identical glove with a different camouflage pattern, using style #20552603. Style #20552601 is a full fingered glove with a palmside from the fingertips to the wrist made of what you state is pig suede leather, with the exception of a finely knitted fabric making up the entire forefinger. The glove features pig suede leather fourchettes on three fingers. The backside of the hand is constructed of a knit polyester fabric with a printed camouflage pattern. The glove features a heavily elasticized wristband that is secured with an adjustable hook and loop closure.

The essential character of this glove is imparted by the leather palm. We agree that this glove shows design for use in the sport of hunting.

The applicable subheading for styles 20552601 and 20552603 will be 4203.21.8060, 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: specially designed for use in sports: other, other. The rate of duty will be 4.9% 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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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