CBP Ruling N216737 — The tariff classification of gloves from Pakistan.

Tariff classification

Headings: 4203

Product description

Style 4046, “General Search and Duty” unisex gloves are constructed of an outer shell of 100% goat leather. The palmside of the gloves features a middle layer composed of Superfabric®, which is constructed of 62% plastic and 38% polyester and a lining constructed of 100% polyester. The backside of the gloves features a lining constructed of 100% aramid. The gloves also feature an elasticized wrist, fourchettes, side seams and a side vent. The gloves are designed and marketed to members of law enforcement and corrections; to provide cut and puncture resistance to hazards often encountered during routine searches in the line of duty. The essential character of the glove is imparted by the leather outer shell material.

CBP rationale

The applicable subheading for style 4046 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.

Full text

N216737 May 23, 2012 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.5000 Ms. April 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 May 3, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style 4046, “General Search and Duty” unisex gloves are constructed of an outer shell of 100% goat leather. The palmside of the gloves features a middle layer composed of Superfabric®, which is constructed of 62% plastic and 38% polyester and a lining constructed of 100% polyester. The backside of the gloves features a lining constructed of 100% aramid. The gloves also feature an elasticized wrist, fourchettes, side seams and a side vent. The gloves are designed and marketed to members of law enforcement and corrections; to provide cut and puncture resistance to hazards often encountered during routine searches in the line of duty. The essential character of the glove is imparted by the leather outer shell material. The applicable subheading for style 4046 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, Thomas J. Russo Director National Commodity Specialist Division

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