The tariff classification of gloves from Vietnam

N260724 January 30, 2015 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.:4203.29.3020 Ms. Tracy Bertelson HexArmor 2000 Oak Industrial Drive NE Grand Rapids, MI 49505 RE: The tariff classification of gloves from Vietnam Dear Ms. Bertelson: In your letter dated January 5, 2015, you requested a tariff classification ruling. The sample submitted, style 2027, is a full-fingered man’s work glove with a palm side outer shell which you state is made of 100% goat leather, a mid-layer constructed of 67% polyester, 33% plastic fabric, and an inner liner of 100% cotton knit fabric. The back side of the glove is constructed from 95% nylon, 5% polyurethane knit fabric and features thermoplastic rubber molds which are designed for impact protection. The glove also features fourchettes, a neoprene cuff sandwiched between finely knit fabric, a pull tab, and a thumb crotch reinforcement. The essential character of the glove is imparted by the palm side goat leather. The applicable subheading for the glove 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%. 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 K. Lenore Ort at k.lenore.ort@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division