The tariff classification of a mechanic’s glove from China and/or Pakistan

NY L86479 August 18, 2005 CLA-2-42:RR:NC:TAB:354 L86479 CATEGORY: Classification TARIFF NO.: 4203.29.3010 Ms. Susana Martinez Tallyrand Industries 900 2nd Street, NE Suite 309 Washington, D.C. 20002 RE: The tariff classification of a mechanic’s glove from China and/or Pakistan Dear Ms. Martinez: In your letter dated July 18, 2005, you requested a tariff classification ruling. You have submitted a sample of what you state is a mechanic’s glove, item number S050517. It is a full-fingered glove with a leather palm, from fingertips to wrist, made of what you state is goatskin leather. The backside of the glove is made of a three-ply fabric consisting of foam sandwiched between two finely knitted fabrics. The backs of three fingertips also feature a leather overlay, and a small leather overlay runs across the backside of four fingers at the knuckles. The glove features vented fourchettes, and an elasticized wrist strap secured with a hook and loop leather tab over a side vent. The essential character of the glove is imparted by the goatskin leather palm. The applicable subheading for the mechanic’s glove will be 4203.29.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories of leather or composition leather: gloves, mittens and mitts: other: other: other: men’s …not lined. The rate of duty will be 14% 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