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N3038652019-05-02New YorkClassification

The tariff classification of gloves from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of gloves from China

Ruling Text

N303865 May 2, 2019 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.5000; 9903.88.03 Ms. Amy Martella Seattle Glove Inc. 11524 Cyrus Way Mukilteo, WA 98275 RE: The tariff classification of gloves from China Dear Ms. Martella: In your letter dated April 3, 2019, you requested a tariff classification ruling. Your sample will be retained by this office. Style CR5 is a unisex work glove with an outer shell constructed of goat leather. The glove features a knit High Performance Polyethylene (HPPE) lining, a back side elasticized wrist, capping on the cuff, and thermoplastic rubber molding sewn onto the back side, which is designed for impact protection. The applicable subheading for style CR5 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. The duty rate will be 7.8% ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4203.29.5000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4203.29.5000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Karen Sikorski at karen.sikorski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.