The tariff classification of a glove from Indonesia.

N119677 September 16, 2010 CLA-2-42:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 4203.29.5000 Ms. Laura Peris Ultra Marketing Inc. 1202 Melissa Drive Bentonville, AR 72712 RE: The tariff classification of a glove from Indonesia. Dear Ms. Peris: In your letter dated June 2, 2010, you requested a tariff classification ruling. The sample submitted will be returned. You have submitted 2 pairs of adult full-fingered gloves that you state will be packaged and sold together for use in a variety of sports and work activities. The two-pair pack will be designated Style LM200. Style LM200 features a palm side from fingertips to wrist, including the palm side cuff and a portion of the backside thumb and backside fingertips constructed of Cabretta goatskin leather. The palm side of Style LM200 consists of a layer of polyurethane sponge sandwiched between the Cabretta goatskin leather on the outer surface and a brushed polyester tricot fabric lining on the inner surface. The remaining balance of Style LM200 is constructed of 100% spandex knit fabric. The backside consists of a layer of polyurethane sponge sandwiched between the spandex knit fabric on the outer surface and a brushed polyester tricot fabric lining on the inner surface. Except for the forefinger, the middle portion of the backside fingers is reinforced with Cabretta goatskin leather. The gloves also feature knitted fabric fourchettes, side seams, capping along the bottom, a Cabretta goatskin leather insert across the backside knuckle area, the “RUGER” trademark and logo sewn onto the backside cuff, an elasticized wrist, and a side vent. The essential character of the gloves is imparted by the Cabretta goatskin leather palm side material. The applicable subheading for Style LM200 will be 4203.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Lined. The rate of duty will be 12.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division