The tariff classification of gloves from China.

NY K83109 February 26, 2004 CLA-2-42:RR:NC:TA:354 K83109 CATEGORY: Classification TARIFF NO.: 4203.29.3020 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, 70th Floor New York, New York 10118 RE: The tariff classification of gloves from China. Dear Mr. Ashear: In your letter dated February 11, 2004, you requested a tariff classification ruling on behalf of your customer, Wal-Mart Stores, Inc. The provided sample will be returned as per your request. Style 20740512 is a lined and insulated glove with a palmside from fingertips to wrist, fourchettes, and the majority of the palmside cuff constructed of a pigskin leather. The balance of the glove is made of a knitted polyester fabric. Leather overlays are found at the center of the palm, at the outer edge of the forefinger, and at the outer edge below the pinky. Additional features include an elasticized wrist and a vented cuff. The applicable subheading for Style 20740512 will be 4203.29.3020, 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: other: other: men’s . . . lined. 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