J88384 J8 Ruling Active

The tariff classification of gloves from China.

Issued September 26, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.21.8060

Headings: 4203

Product description

Style HU9121 is a tight fitting glove constructed of cowgrain leather with stretch fabric inserts across the backside knuckle area and at the lower section of three backside fingers. The glove features a backside leather tab wrist tightener which is secured by hook and loop fasteners, a partially elasticized wrist, and fourchettes. Style HU9026 is a tight fitting glove constructed with a complete palmside and fourchettes made of cowgrain leather and a backside made of a printed camouflage fabric. The gloves features an elasticized wrist and leather trim at the cuff bottom. Both gloves show design for use in the sport of shooting.

CBP rationale

The applicable subheading for both gloves will be 4203.21.8060, 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 .

Full text

NY J88384 September 26, 2003 CLA-2-42:RR:NC:TA:354 J88384 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Ms. Lori J. Pender Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of gloves from China. Dear Mr. Pender: In your letter dated September 3, 2003, you requested a tariff classification ruling. We are returning the submitted samples as per your request. Two samples were provided for review. Style HU9121 is a tight fitting glove constructed of cowgrain leather with stretch fabric inserts across the backside knuckle area and at the lower section of three backside fingers. The glove features a backside leather tab wrist tightener which is secured by hook and loop fasteners, a partially elasticized wrist, and fourchettes. Style HU9026 is a tight fitting glove constructed with a complete palmside and fourchettes made of cowgrain leather and a backside made of a printed camouflage fabric. The gloves features an elasticized wrist and leather trim at the cuff bottom. Both gloves show design for use in the sport of shooting. The applicable subheading for both gloves will be 4203.21.8060, 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 . . . Other. The rate of duty will be 4.9 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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