The tariff classification of gloves from China.

N208915 April 11, 2012 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.0800; 4203.29.1800 Ms. Sandra Tovar CST, INC. 500 Lanier Ave., W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of gloves from China. Dear Ms. Tovar: In your letter dated March 5, 2012, you requested a tariff classification ruling on behalf of your client, Wells Lamont Industry LLC. You have submitted samples of three styles of work gloves. Style TIG 400 is a cowhide leather work glove, featuring a cuff that is made of cowhide split leather. Style 229 is a gunn cut work glove, with split cowhide leather comprising the complete palmside from fingertips to wrist, including a complete thumb and forefinger, the top portion of the backside fingers and a strip across the knuckles. The balance of the glove is made of 65% polyester and 35% cotton. The glove features an inner palmside lining of jersey fabric, a strip of elastic across the backside and a cuff, made of 65% polyester and 35% cotton treated with rubber, with a capped bottom. The essential character of the glove is imparted by the leather palm. Style Y2010L is a cowhide leather work glove, featuring a 4 ½” gauntlet cuff that is made of textile covered polyethylene. The applicable subheading for Style TIG 400, will be 4203.29.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or composition leather: Gloves, mittens and mitts: Other: Gloves of horsehide or cowhide (except calfskin) leather: Wholly of leather: Other. The rate of duty will be 14 percent ad valorem. In your ruling request, for style Y2010L, you recommended classification under 4203.29.0800 of the HTS. However, due to the textile covered polyethylene cuff, this glove is not considered to be wholly of leather. The applicable subheading for Style Y2010L and Style 229 is 4203.29.1800, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens mitts: Other: Gloves of horsehide or cowhide leather (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, Thomas J. Russo Director National Commodity Specialist Division