863879 86 Ruling Active

The tariff classification of leather gloves from Colombia.

Issued June 21, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.29.1800

Headings: 4203

Product description

The tariff classification of leather gloves from Colombia.

CBP rationale

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

Full text

NY 863879 June 21, 1991 CLA-2-42:S:N:N3H:354 863879 CATEGORY: Classification TARIFF NO.: 4203.29.1800 Mr. John Jairo Hernandez Velez Calle 4 #42-26 Cali, Colombia RE: The tariff classification of leather gloves from Colombia. Dear Mr. Velez: In your letter dated March 19, 1991, you requested a tariff classification ruling. In your correspondence, you indicated that you are interested in importing two products into the United States. The first product would be a leather glove for industrial use. Further information was not given, so we presume this a leather work glove of cowhide or horsehide with a lining and no fourchettes. If this glove has no lining or if it does have fourchettes the duty rate would remain the same, but the Harmonized Tariff Schedule number may change. The second product, you wish to import is a work glove of canvas and leather. Most of the gloves of this type viewed in this office have a leather palm, which increases the durabilty of the glove. If this glove has a leather palm that would impart the essential character of the glove. The applicable subheading for the gloves 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 compositon 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 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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