The tariff classification of gloves from China.

NY K80343 November 6, 2003 CLA-2-42:RR:NC:TA:354 K80343 CATEGORY: Classification TARIFF NO.: 4203.29.1800 Ms. Teresa Huffman Midwest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of gloves from China. Dear Ms. Huffman: In your letter dated October 21, 2003, you requested a tariff classification ruling. The submitted samples will be returned as per your request. Style TG7733K is a children’s gunn cut glove with a palmside from fingertips to wrist and a complete thumb constructed of cowsplit leather. The backside of the glove is made of a woven material. On the backside, leather overlays reinforce the forefinger, the three remaining fingertips, and the knuckle area. Additionally, the glove features an inner knitted lining on the palmside and an open woven fabric cuff. The glove will also be available for toddlers as style TG7733T. Style TG557K is a children’s gunn cut glove with a palmside from fingertips to wrist and a complete thumb constructed of cowsplit leather. The backside of the glove is made of a woven material. On the backside, leather overlays reinforce the outer edge of the forefinger and the fingertips. Additionally, the glove features an inner knitted lining on the palmside, a partially elasticized wrist and a ribbed knit cuff. The glove will also be available for toddlers as style TG557T. The applicable subheading for all styles 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