The tariff classification of gloves from China.

NY H88416 March 12, 2002 CLA-2-42:RR:NC:TA:354 H88416 CATEGORY: Classification TARIFF NO.: 4203.29.1800 Ms. Karen Miller The Berne Apparel Company 104 East Main Street Berne, IN 46711 RE: The tariff classification of gloves from China. Dear Ms. Miller: In your letter dated February 25, 2002, you requested a tariff classification ruling. The provided sample, style GLV20, is an insulated and lined gauntlet style mitten with a palmside from fingertips to wrist and sidewalls constructed of cowhide leather. The balance of the outershell is made of polyester berber-like material. The mitten features a drawstring tightener at the gauntlet bottom, a waterproof barrier, inner knuckle reinforcement, and a backside leather wrist strap which is secured by hook and loop fasteners. The applicable subheading for style GLV20 will be 4203.29.1800, 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: Other: Gloves of horsehide or cowhide (except calfskin) leather: Other: Other. The rate of duty will be 14 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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division