The tariff classification of gloves from China.

NY K81389 December 17, 2003 CLA-2-61:RR:NC:TA:354 K81389 CATEGORY: Classification TARIFF NO.: 4203.21.8060; 6116.10.0800 Ms. Marie Mulieri Gemm Customs Brokers, Inc. 420 West Merrick Road Valley Stream, New York 11580 RE: The tariff classification of gloves from China. Dear Ms. Mulieri: In your letter dated November 26, 2003, you requested a tariff classification ruling on behalf of R. J. Classics. The submitted samples will be returned as per your request. Three samples of women’s horseback riding gloves were provided for review. Style 5500 (Lot # G1000) is a glove with a complete palmside from fingertips to wrist and fourchettes constructed of a polyurethane coated knitted fabric. The backside of the glove is made of a knitted man-made fabric. The glove features an elasticized 1-1/2 inch wide elasticized wristband with a tab closure that is secured by hook and loop fasteners. Style 2500 (Lot # G2000 & G2001) is a glove with a complete palmside from fingertips to wrist and fourchettes constructed of a pig skin leather. The backside of the glove is made of a crocheted cotton fabric. The glove features a leather overlay covering three-quarters of the backside lower forefinger and an elasticized 1-1/2 inch wide elasticized wristband with a tab closure that is secured by hook and loop fasteners. Style 16155 (Lot #G1001) is a glove with a complete palmside and backside constructed of lamb leather. The fourchettes and sidewalls are made of a finely knit man-made fabric. Leather overlays are found at the thumb/forefinger crotch extending up the outer forefinger, and also at the pink/ring finger crotch. Additional features include perforations on the backside, vertical stitching on the palmside, an elasticized wrist and a hemmed bottom. The applicable subheading for Style 5500 (Lot # G1000) will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 3.1 percent ad valorem. In 2004, the rate of duty will be 2.8 percent ad valorem. The applicable subheading for Styles 2500 (Lot # G2000 & G2001) and 16155 (Lot #G1001) will be 4203.21.8060, 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: Specially designed for use in sports: Other . . . Other. The rate of duty will be 4.9 percent ad valorem. In 2004, the rate of duty remains the same. 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