The tariff classification of leather gloves from Pakistan.

N046460 December 29, 2008 CLA-2-42:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 4203.29.1500 Ms. Shari Fiveash Hugger Glove Company 4413 Shagbark Court Lexington, KY 40515 RE: The tariff classification of leather gloves from Pakistan. Dear Ms. Fiveash: In your letter dated December 2, 2008 you requested a tariff classification ruling. The samples will be returned to you as requested. You have submitted two styles of leather gloves that you refer to as “Precinct One Gloves by Hugger,” which you state are designed to protect the hands of officers and law enforcement personnel. Both styles, style Officer Level 5 and style BSRG Level 5, are made up of an entire palmside, backside, and fourchettes of cowhide leather, and are waterproof and fireproof. Both styles feature an inner lining, with style BSRG Level 5 featuring an inner lining made up of 41% Dyneema, 21% glass fiber, 10% spandex, and 18% nylon, which you state offers efficient puncture and needle resistant protection. Style Officer Level 5 features a partially elasticized wrist and a hook and loop fastener on the backside cuff, a hook and clasp, and a leather overlay sewn on the palmside and extending to and covering the palmside thumb. Style BSRG Level 5 features a fully elasticized wrist. The applicable subheading for both styles will be 4203.29.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: leather gloves of horsehide or cowhide (except calfskin) leather: other: with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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