K89387 K8 Ruling Active

The tariff classification of gloves from China.

Issued September 21, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.29.4000

Headings: 4203

Product description

The two provided samples will be returned as per your request. Style 142 is women’s glove with a complete palmside from fingertips to wrist constructed of pigskin leather. The backside of the glove is made of 90% polyester 10% spandex knitted fabric with the exception of the terry fabric thumb. Leather reinforcements are found on the palmside fingertips, at the thumb/forefinger crotch, and on the backside fingertips of the thumb and forefinger. The glove features a foam coated patch sewn on the inner palmside, knitted fabric fourchettes, and an elasticized wristband with a leather tab tightener that is secured by hook and loop fasteners. The glove will also be available in a half-fingered version as style 141.

CBP rationale

The applicable subheading for both styles will be 4203.29.4000, 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: For other persons: Not lined.

Full text

NY K89387 September 21, 2004 CLA-2-42:RR:NC:TA:354 K89387 CATEGORY: Classification TARIFF NO.: 4203.29.4000 Ms. Marsha McCabe MidWest Quality Gloves, Inc. P. O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of gloves from China. Dear Ms. McCabe: In your letter dated August 26, 2004, you requested a tariff classification ruling. The two provided samples will be returned as per your request. Style 142 is women’s glove with a complete palmside from fingertips to wrist constructed of pigskin leather. The backside of the glove is made of 90% polyester 10% spandex knitted fabric with the exception of the terry fabric thumb. Leather reinforcements are found on the palmside fingertips, at the thumb/forefinger crotch, and on the backside fingertips of the thumb and forefinger. The glove features a foam coated patch sewn on the inner palmside, knitted fabric fourchettes, and an elasticized wristband with a leather tab tightener that is secured by hook and loop fasteners. The glove will also be available in a half-fingered version as style 141. The applicable subheading for both styles will be 4203.29.4000, 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: For other persons: Not lined. The duty rate will be 12.6 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 354 at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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