CBP Ruling L81105 — The tariff classification of gloves from China.

Tariff classification

Headings: 4203

Product description

Style 25-794-AT is a lined and insulated glove with a forefinger made of a finely knitted fabric. Per U.S. Customs and Border Protection Laboratory analysis the balance of the palmside from the fingertips to the wrist, a portion of the palmside hemmed cuff, fourchettes on three fingers, and the pinky sidewall are made of pigskin leather. A woven camouflage printed fabric with a foam coating on the underside comprises the balance of the backside and cuff. The glove features a leather overlay at the center of the palm extending to the thumb, a waterproof barrier, a partially elasticized wrist, and a backside wrist strap that is secured with hook and loop fasteners. The glove shows design for use in the sport of hunting. The glove will be available in different camouflage patterns as styles 25-794-HW and 25-794-MO.

CBP rationale

The applicable subheading for styles 25-794-AT, 25-794- HW, and 25-794-MO 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 L81105 March 16, 2005 CLA-2-42:RR:NC:TA:354 L81105 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Mr. Ron Sachs Jacob Ash Holdings, Inc. 301 Munson Avenue McKees Rocks, PA 15136 RE: The tariff classification of gloves from China. Dear Mr. Sachs: In your letter dated November 23, 2004, you requested a tariff classification ruling. Style 25-794-AT is a lined and insulated glove with a forefinger made of a finely knitted fabric. Per U.S. Customs and Border Protection Laboratory analysis the balance of the palmside from the fingertips to the wrist, a portion of the palmside hemmed cuff, fourchettes on three fingers, and the pinky sidewall are made of pigskin leather. A woven camouflage printed fabric with a foam coating on the underside comprises the balance of the backside and cuff. The glove features a leather overlay at the center of the palm extending to the thumb, a waterproof barrier, a partially elasticized wrist, and a backside wrist strap that is secured with hook and loop fasteners. The glove shows design for use in the sport of hunting. The glove will be available in different camouflage patterns as styles 25-794-HW and 25-794-MO. The applicable subheading for styles 25-794-AT, 25-794- HW, and 25-794-MO 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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