The tariff classification of gloves from China.

N059963 May 27, 2009 CLA-2-42:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 4203.21.8030 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of gloves from China. Dear Ms. Downing: In your letter dated May 5, 2009, you requested a tariff classification ruling. The sample submitted will be returned. Style GG1001 is a golf glove that is constructed of sheepskin leather. The glove features finely knitted fabric fourchettes and a finely knitted fabric insert across the backside knuckle area. The palmside and backside fingers of the glove as well as the backside thumb are perforated with holes. The glove also features an elasticized wristband sewn at the underside of the glove bottom and a 3 inch long open vent on the backside, which is secured by a hook and loop wrist fastener. You state that the glove will be sold to both men and women. The applicable subheading for style GG1001 will be 4203.21.8030, Harmonized 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: Specially designed for use in sports: Other . . . Glove gloves. The rate of duty will be 4.9 percent 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 354 at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division