The tariff classification of gloves from China and the Philippines.

N229026 August 14, 2012 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.5000 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 1700 Broadway 41st Floor New York, NY 10019 RE: The tariff classification of gloves from China and the Philippines. Dear Mr. Zelman: In your letter dated July 30, 2012, you requested a tariff classification ruling on behalf of your client, Fownes Brothers Co, Inc. The sample submitted will be retained by this office. Style 11443 is a lined woman’s dress glove with a complete palmside constructed of a manmade knit textile fabric and a complete backside constructed of sheepskin leather. The glove features fourchettes, a partially elasticized wrist and two small textile palmside overlays on the tips of the index finger and thumb, which you state allows the wearer to use electronic devices without having to remove the glove. Since the leather provides a decorative effect, protection from the weather, and the value of the leather is greater than the textile, it is our opinion that the leather back imparts the essential character of this glove. The applicable subheading for style 11443 will be 4203.29.5000, 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: for other persons: lined. 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