The tariff classification of gloves from Pakistan.

N180976 September 16, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.1800 Ms. April M. DeJager Performance Fabrics Inc. 2000 Oak Industrial Drive NE Grand Rapids, MI 49505 RE: The tariff classification of gloves from Pakistan. Dear Ms. DeJager: In your letter dated April 15, 2011, you requested a tariff classification ruling. The sample submitted will be returned. Style 5039 is a pair of unisex full-fingered work gloves. The gloves feature a palm side, from fingertips to wrist, constructed of split cowhide leather, which overlaps to the top portion of the backside three fingers, including a complete forefinger and thumb. An overlay of cowhide leather also covers the palm and wraps around the forefinger and extends to the backside thumb. The gloves also feature a lining composed of Superfabric®, which is comprised of cotton fabric with resin dot coating. The balance of the backside and open cuff are made of a cotton canvas fabric. In addition, the gloves also feature a leather overlay at the backside knuckle area, a partially elasticized wrist, and the HexArmor® name and logo on the lower bottom portion of the backside glove. The gloves will be marketed as personal safety work gloves which are both cut resistant and puncture resistant. You assert that Style 5039, is properly classified under 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. However, the gloves have a complete palm side, from fingertips to wrist, including a complete forefinger and thumb, which are constructed of split cowhide leather. The applicable subheading for Style 5039 will be 4203.29.1800, 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: Gloves of horsehide or cowhide (except calfskin) leather: Other: Other. The rate of duty will be 14 percent 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