The tariff classification of gloves from China.

N115880 August 13, 2010 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 4203.29.1800 Ms. Deirdre R. Coleman Reilly International 1555 N. Michael Dr. Wood Dale, IL 60191 RE: The tariff classification of gloves from China. Dear Ms. Coleman: In your letter dated July 19, 2010, you requested a tariff classification ruling. The samples submitted will be returned. Style GLV80GLD is a pair of men’s work gloves with an outer surface constructed of a smooth full-grain cowhide leather and an inner surface made up of split cowhide leather. The gloves feature a palm side lined with foam padding, side seams, a partially elasticized wrist, and capping along the bottom. Style GLV95GLD is a pair of men’s lined work mittens constructed of split cowhide leather. The mittens feature a hemmed bottom, a partially elasticized wrist, a waterproof barrier and a label with the letters “BERNE” sewn onto the lower backside of the mittens. You state that the glove will also be offered in Style GLV95BK, which is similar to Style GLV95GLD. The applicable subheading for Styles GLV80GLD and GLV95GLD will be 4203.29.1800, 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: Gloves of horsehide or cowhide (except calfskin) leather: Other: Other. The rate of duty will be 14 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/. We need additional information in order to classify Styles GLV09PD, GLV11PD and GLV14BK. Please submit the information described below: Please review the fiber and content and the generic fiber breakdown in percentages of Style GLV09PD. For example, the documentation supplied with the gloves states that the fiber content of the shell is 80% cotton and 20% PVC. The label attached to the glove states that the fiber content of the shell is 100% cotton with a leather overlay on the palm. The knuckle protection which is made up of PVC is featured on the inside of the gloves across the backside knuckle area. Please review the fiber and content and identify the generic fiber breakdown in percentages of Styles GLV11PD and GLV14BK. For example, the documentation supplied with the gloves states that the fiber content of the shell is 80% cotton and 20% PVC. The labels attached to the gloves state that the fiber content of the shell is 100% cotton with a 100% leather palm. The knuckle protection which is made up of PVC is featured on the inside of the gloves across the backside knuckle area. Please state the type of leather used on the palm of Styles GLV11PD and GLV14BK. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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