CBP Ruling I83981 — The tariff classification of leather gloves from China

Tariff classification

Headings: 4203

Product description

Five samples were received. Styles Y4020, Y4021 and Y4008 are gunn cut work gloves with pigskin leather palms and thumb. Styles Y4020 and Y4021 are similarly constructed with an adjustable wrist tightener on the backside, a polyester lining with closed cell foam on the back and thumb and a cotton canvas backside for style Y4020 and a Kevlar jersey backside for style Y4021. Style Y4008 is a half-finger version of style Y4021 without the wrist strap and with a rib knit wrist. Style Y4001 is a clute cut work glove with a pigskin leather palm. The glove features a polyester lining with closed cell foam on the back and thumb, a Kevlar jersey backside and rib knit wrist. Style Y3550 is lined gunn cut work glove made with a cowhide leather palm, thumb and ¾ of the backside. The glove features a canvas 2-3/4 inch wide vented safety cuff.

CBP rationale

The applicable subheading for styles Y4020, Y4021,Y4008 and Y4001 will be 4203.29.3020, 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: other: other: men’s, lined. The applicable subheading for style Y3550 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 I83981 August 9, 2002 CLA-2-42:RR:NC:TAB:354 I83981 CATEGORY: Classification TARIFF NO.: 4203.29.1800; 4203.29.3020 Mr. Homer Jenkins Wells Lamont 6640 West Touhy Niles, IL 60714 RE: The tariff classification of leather gloves from China Dear Mr. Jenkins: In your letter dated July 2, 2002, you requested a tariff classification ruling. Five samples were received. Styles Y4020, Y4021 and Y4008 are gunn cut work gloves with pigskin leather palms and thumb. Styles Y4020 and Y4021 are similarly constructed with an adjustable wrist tightener on the backside, a polyester lining with closed cell foam on the back and thumb and a cotton canvas backside for style Y4020 and a Kevlar jersey backside for style Y4021. Style Y4008 is a half-finger version of style Y4021 without the wrist strap and with a rib knit wrist. Style Y4001 is a clute cut work glove with a pigskin leather palm. The glove features a polyester lining with closed cell foam on the back and thumb, a Kevlar jersey backside and rib knit wrist. Style Y3550 is lined gunn cut work glove made with a cowhide leather palm, thumb and ¾ of the backside. The glove features a canvas 2-3/4 inch wide vented safety cuff. The applicable subheading for styles Y4020, Y4021,Y4008 and Y4001 will be 4203.29.3020, 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: other: other: men’s, lined. The rate of duty will be 14 percent ad valorem. The applicable subheading for style Y3550 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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