The tariff classification of gloves from China.

N216371 May 22, 2012 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.3020; 3926.20.3000 Ms. Sandra Kobs Kohl’s Department Stores Corporate Offices N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of gloves from China. Dear Ms. Kobs: In your letter dated May 1, 2012, you requested a tariff classification ruling. The samples submitted will be retained by this office. Style A9M42GL220 is a men’s glove. The palmside is constructed of 100% polyester fabric with a lamb leather overlay from palm to fingertips with the exception of a small fabric overlay at the tip of the thumb and forefinger. The backside of the glove is constructed of 70% acrylic and 30% wool knit fabric with the exception of the thumb and fourchettes which are constructed of 100% polyester knit fabric. The gloves feature fourchettes, a hook and loop closure and a 100% polyester fleece lining. The lamb leather overlay imparts the essential character of the glove. Style TGM42GL202 is a men’s ski glove. The palmside outer shell is constructed of cellular PVC coated knit fabric. The balance of the outershell of the glove is constructed of woven fabric. The glove features fourchettes, insulation, an inner waterproof barrier, a hook and clasp, a hook and loop closure, an elasticized wrist, an extended gauntlet, internal knuckle reinforcement and a separate additional lining. The culmination of features shows a design for use in the sport of skiing. The cellular plastic coated knit fabric imparts the essential character of the glove. The applicable subheading for style A9M42GL220 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 style TGM42GL202 will be 3926.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts: Gloves, mittens and mitts: Other: Specially designed for use in sports: Other. The rate of duty will be 3 % 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, Thomas J. Russo Director National Commodity Specialist Division