The tariff classification of a glove from China

N095643 March 10, 2010 CLA-2-42:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 4203.29.3020 Mr. Trevor Ford Phoenix Safety International, Ltd 3845 Suite 350 Shopton Road Charlotte, NC 28217 RE: The tariff classification of a glove from China Dear Mr. Ford: In your letter dated February 23, 2010 you requested a tariff classification ruling. The submitted sample will be returned. Style RTG (Rescue Technical Glove) is a full-fingered work glove with a palmside from fingertips to the wrist, made of a three-ply construction consisting of a Swiss piquet 34% Kevlar, 34% Cotton and 32% Polyester knit fabric sandwiched between an outer layer of goatskin leather, and an inner layer of cowhide leather. The back side of the glove is made up of the same knit fabric and features goatskin leather at the top portion of the forefinger and on a small portion of each side. A portion of the palmside cuff is overlaid with goatskin leather. The backside thumb, which is two-ply constructed and the fourchettes are made up of a jersey Kevlar knit fabric. The glove also features a two-ply constructed sewn-on Kevlar knit cuff, side seams, a partially elasticized wrist, extra reinforcement along the thumb/forefinger crotch and a rubber logo containing the “PMI” trademark on the backside below the knuckle area. You state that the gloves provide protection from physical hazards and are intended to be used by fire and emergency services personnel operating at technical rescue incidents. The essential character of the glove is imported by the goatskin leather palm. The applicable subheading for Style RTG 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. 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski                                                               Director, National Commodity Specialist Division