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NY M86986

October 26, 2006

CLA-2-42:RR:NC:TAB:354 M86986


TARIFF NO.: 4203.29.1800, 4203.29.3020

Ms. Joan Studeny
572 South Fifth Street
Pembina, ND 58271

RE: The tariff classification of leather work gloves from China.

Dear Ms. Studeny:

In your letter dated October 4, 2006, written on behalf of your client, Richlu Manufacturing, you requested a classification ruling.

You have submitted samples of three styles of men’s work gloves, under the brand name “Handgear by Tough Duck.” Style #G79216 is a gunn cut glove with a complete palmside from fingertips to wrist, complete forefinger and thumb constructed of split cowhide leather with a polyester lining. The backside of the glove is made of a cotton woven fabric. The glove features backside leather overlays on the fingertips and a reflective strip across the backside knuckles. The glove has an open cuff and a partially elasticized wrist.

Style #G89116 is a clute cut work glove with a complete palmside from fingertips to wrist and a complete thumb made of split cowhide leather, with a cotton lining. The backside is made of cotton woven fabric. The glove also features a ribbed knit cuff.

Style #G12016 has a complete palmside from fingertips to wrist constructed of goatskin leather, which also overlaps portions of the forefinger and makes up the sidewall along the thumb. Backside leather overlays are also located on the fingertips. Inner foam pads are sewn on the underside of the palm across the base of the fingers and across the middle area of the palm, sandwiched between the outer layer of goatskin and an inner polyester lining. The glove features vented fourchettes made of 60% nylon and 40% polyester. The backside is made of a three-layer material consisting of foam sandwiched between two knitted fabrics, including the vented cuff and a portion of the backside thumb.

In your letter you suggest the classification of style #G12016 under 4203.29.1500, but lined goatskin gloves are provided for under 4203.29.3020, HTS. Also, for style #G89116, a man’s lined cowhide glove, not wholly of leather, is provided for under 4203.29.1800, HTS. Therefore, your suggested classification of 4203.29.0800 is not applicable.

The applicable subheading for styles #G79216 and #G89116 will be 4203.29.1800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather, gloves mittens and mitts, other, gloves of horsehide or cowhide (except calfskin) leather, other, other. The duty rate will be 14% ad valorem.

The applicable subheading for style #G12016 will be 4203.29.3020, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather, gloves, mittens and mitts, other, other, other, men’slined. The rate of duty will be 14% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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