The tariff classification of cowhide leather gloves and leather pieces from Pakistan

NY K84086 April 8, 2004 CLA-2-42:RR:NC:TAB:354 K84086 CATEGORY: Classification TARIFF NO.: 4205.00.8000; 4208.29.0800 Mr. John E. Connors, Jr. Rodriguez O’Donnell Ross Fuerst Gonzalez & Williams, P.C. 20 North Wacker Drive Suite 1416 Chicago, IL 60606 RE: The tariff classification of cowhide leather gloves and leather pieces from Pakistan Dear Mr. Connors Jr.: In your letter dated March 10, 2004, on behalf of Kunz Glove Company, you requested a tariff classification ruling. Three samples were submitted. The first item is a gunn cut leather glove. The seamed glove is constructed with a palm component, two finger components, a back of the hand component, a thumb component with an overlaid reinforced seam, a pull patch at the wrist, cuff and 2-piece wrist strap with adjuster. The second item is constructed the same as the first without the back of the hand component, cuff and one end of the wrist strap. The third item is the back of the hand component with one end of the wrist strap sewn to the outer edge (little finger) near the wrist area. You have presented three possible importation scenarios: A. - The second and third items will be imported on separate dates and on different vessels B. - The second and third items will be imported on the same vessel on the same date. C. - The second and third items will be sewn together and imported on the same vessel You have asserted that in each scenario the items should be classified under tariff heading 4205 as other articles of leather. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order. GRI 2(a) provides: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.  In scenario C. it is evident that sewing the second and third items together creates a cuff-less glove. Those same items imported together in scenario B constitute the same cuff-less glove unfinished. We are of the opinion that at the time of importation in scenario A the sewn components described in item 2 are readily identifiable as an incomplete or unfinished glove and have the essential character of the same. Item 3 in scenario A is merely a glove component. You reference NY 800200 that classified different shaped cut pieces of leather glove parts shipped at different times as articles of leather. We find little similarity in that decision to the sewn items at issue. Additionally we find reliance on the cited court case to be misplaced. That decision and its appeal sustaining classification of unassembled bunk bed parts under a tariff provision for parts of furniture is not analogous to the classification of the items at issue under a Harmonized tariff number with no parts provision. The applicable subheading for gloves (scenario A - item 2 and scenarios B & C) will be 4203.29.0800, 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 horse hide or cowhide (except calfskin) leather: other. The rate of duty will be 14 percent ad valorem. The applicable subheading for glove component (scenario A - item 3) will be 4205.00.800 which provides for other articles of leather or of composition leather: other: other. The rate of duty is free. 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