The tariff classification of leather gloves from Pakistan.

N046461 December 29, 2008 CLA-2-42:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 4203.29.3020, 4203.29.5000 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 four styles of leather gloves that you refer to as Weatherlite Gloves by Hugger, which you state are designed for use while riding motorized vehicles and used during many other outdoor sports. You state that all four styles of form fitting gloves are made up of goatskin leather. The Men’s Full Fingered glove has a complete palmside of goatskin leather, and a complete backside and fourchettes made of vented goatskin leather. Other features include a partially elasticized wrist, an inner lining on the palmside, a hook and loop fastener on the backside wrist, and strips of inner gel padding across the center of the palm. The Women’s Full Fingered glove is similar in style and construction to the Men’s Full Fingered glove, except for the hook and loop fastener, which is located on the palmside wrist. The Men’s Fingerless glove is a half fingered glove with a palmside made of goatskin leather and a backside and fourchettes made of vented goatskin leather. The glove features an inner lining on the palmside, a hook and loop fastener on the backside wrist, strips of inner gel padding across the center of the palm, and a leather pull tab sewn between the fourchettes of the index and middle fingers, and between the fourchettes of the ring and pinky fingers. The Women’s Fingerless glove is the female version of the Men’s Fingerless glove. The applicable subheading for the Men’s Full Fingered and Men’s Fingerless gloves will be 4203.29.3020, 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: other: other: other: men’s…lined. The rate of duty will be 14% ad valorem. The applicable subheading for the Women’s Full Fingered and Women’s Fingerless gloves will be 4203.29.5000, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: for other persons: lined. The rate of duty will be 12.6% 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