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803244 80 Ruling Active

The tariff classification of leather gloves from Haiti.

Issued November 15, 1994 by U.S. Customs and Border Protection.

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80 803244 (November 15, 1994)

Tariff classification

HTS codes: 4203.29.1800

Headings: 4203

Product description

You have submitted five samples. Style 31897, is a lined cowhide work glove with a four and one half inch cotton gauntlet. Style 4365AL, is a work glove with an leather palm-side and thumb. The back of the hand is woven cotton with leather overlays on the knuckles and fingertips. The glove has a two inch gauntlet. Style 6665L is identical to style 4365AL, except for color. Style 4375AL is identical to style 4365AL, except for it's four inch gauntlet. Style 2203L is an unlined work glove with an entire leather palm- side and thumb. The back of the hand is cotton and the glove features an applied knit cuff. The essential character of all the gloves are imparted by the leather palms.

CBP rationale

The applicable subheading for all styles, 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 of composition leather: gloves, mittens and mitts: other: gloves of horsehide or cowhide (except calfskin leather): other: other.

Full text

NY 803244 November 15, 1994 CLA-2-42:S:N:5:354 803244 CATEGORY: Classification TARIFF NO.: 4203.29.1800 Ms. Jodi Martinez Gateway Agency, Inc. P.O. Box 522612 Miami, FL 33162 RE: The tariff classification of leather gloves from Haiti. Dear Mr. Martinez: In your letter dated October 13, 1994, on behalf of Siebe North Inc., you requested a tariff classification ruling. You have submitted five samples. Style 31897, is a lined cowhide work glove with a four and one half inch cotton gauntlet. Style 4365AL, is a work glove with an leather palm-side and thumb. The back of the hand is woven cotton with leather overlays on the knuckles and fingertips. The glove has a two inch gauntlet. Style 6665L is identical to style 4365AL, except for color. Style 4375AL is identical to style 4365AL, except for it's four inch gauntlet. Style 2203L is an unlined work glove with an entire leather palm- side and thumb. The back of the hand is cotton and the glove features an applied knit cuff. The essential character of all the gloves are imparted by the leather palms. The applicable subheading for all styles, 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 of composition leather: gloves, mittens and mitts: other: gloves of horsehide or cowhide (except calfskin leather): other: other. The duty rate will be 14 percent ad valorem. This ruling is being issued under the provisions of Section 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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