CBP Ruling A83585 — The tariff classification of leather gloves from Pakistan.

Tariff classification

HTS codes: 4203.21.8030, 4203.29.1800, 4203.29.0500, 4203.21.8060

Headings: 4203

Product description

You have submitted five samples of leather gloves. Style GFCL-1 is a unlined leather golf glove. The glove features fourchettes, a partially elasticized wrist and a hook and loop leather tab closure which provides tightening at the wrist. Style WLLG-1 is a half fingered unlined leather weight lifting glove. The glove features a reinforced leather palm with a inner foam padding and a hook and loop leather tab closure which provides tightening at the wrist. Style DRLG-1 is a ladies unlined leather glove. The glove features fourchettes, a partially elasticized wrist and a hook and loop leather tab closure which provides tightening at the wrist. You indicate that the item is a driving glove. Style DRMG-1 is a men's leather glove with a sewn-in knit fabric liner. The glove features a partially elasticized wrist which provides tightening. You indicate that the item is a driving glove. Style WRWL-1 is a split leather welding glove which is sixteen inches long and has a sewn-in cloth liner . The essential character of the gloves is imparted by the leather palm for all styles covered in this letter.

CBP rationale

The applicable subheading for Style GFCL-1 will be 4203.21.8030, 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: specially designed for use in sports: other: golf gloves. The applicable subheading for Style WLLG-1 will be 4203.21.8060, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: other: other. The applicable subheading for Style DRLG-1 will be 4203.29.0500, 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: with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The applicable subheading for Styles DRMG-1 and WRWL-1 will be 4203.29.1800, 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 A83585 May 21, 1996 CLA-2-42:RR:NC:WA:354 A83585 CATEGORY: Classification TARIFF NO.: 4203.21.8030; 4203.21.8060; 4203.29.0500; 4203.29.1800 Mr. Taj Halim Crown Products, Inc. 42375 Hystone Street Canton, Michigan 48187 RE: The tariff classification of leather gloves from Pakistan. Dear Mr. Halim: In your letter dated April 26, 1996, you requested a tariff classification ruling. You have submitted five samples of leather gloves. Style GFCL-1 is a unlined leather golf glove. The glove features fourchettes, a partially elasticized wrist and a hook and loop leather tab closure which provides tightening at the wrist. Style WLLG-1 is a half fingered unlined leather weight lifting glove. The glove features a reinforced leather palm with a inner foam padding and a hook and loop leather tab closure which provides tightening at the wrist. Style DRLG-1 is a ladies unlined leather glove. The glove features fourchettes, a partially elasticized wrist and a hook and loop leather tab closure which provides tightening at the wrist. You indicate that the item is a driving glove. Style DRMG-1 is a men's leather glove with a sewn-in knit fabric liner. The glove features a partially elasticized wrist which provides tightening. You indicate that the item is a driving glove. Style WRWL-1 is a split leather welding glove which is sixteen inches long and has a sewn-in cloth liner . The essential character of the gloves is imparted by the leather palm for all styles covered in this letter. The applicable subheading for Style GFCL-1 will be 4203.21.8030, 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: specially designed for use in sports: other: golf gloves. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for Style WLLG-1 will be 4203.21.8060, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: other: other. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for Style DRLG-1 will be 4203.29.0500, 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: with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 13.4 percent ad valorem. The applicable subheading for Styles DRMG-1 and WRWL-1 will be 4203.29.1800, 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 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 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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