The tariff classification of gloves from China.

NY L85246 June 22, 2005 CLA-2-42:RR:NC:TA:354 L85246 CATEGORY: Classification TARIFF NO.: 4203.21.8060; 4203.29.3020 Ms. Sonya Linger Rocky Shoes & Boots Inc. 39 East Canal Street Nelsonville, Ohio 45764 RE: The tariff classification of gloves from China. Dear Ms. Linger: In your letter dated May 25, 2005, you requested a tariff classification ruling on behalf of Wal-Mart Stores, Inc. The provided samples will be returned as per your request. Style 706220 is a men’s cold weather dress glove. The lined gunn-cut deerskin leather glove features an elasticized wrist and a hemmed cuff. Style 605720 is a men’s glove with a complete palmside and fourchettes made of a deer suede leather. The backside is made of a three layer fabric consisting of foam sandwiched between a camouflage printed knitted fabric on the outer surface and a knitted fabric on the underside. Additionally, the glove features suede reinforcements on the backside fingertips and a wristband made of neoprene sandwiched between two knitted fabrics which is secured by hook and loop fasteners. The glove shows a design for use in the sport of hunting. Style 605715 is a lined and insulated gunn-cut glove with sheepskin leather comprising the palmside from the fingertips to the wrist, a portion of the palmside cuff, and the upper half of the backside forefinger extending down the outer edge of the hand. The balance of the glove is made of a camouflage printed polyester fleece fabric. The glove features include a partially elasticized wrist, a backside adjustable leather wrist strap, and a leather-trimmed cuff. The glove shows a design for use in the sport of hunting. The applicable subheading for Style 706220 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. The applicable subheading for Styles 605720 and 605715 and will be 4203.21.8060, 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. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division