CATEGORY: Classification s315

N099331

April 8, 2010

CLA-2-42:RR:NC:TA:354

CATEGORY: Classification

TARIFF NO.: 4203.29.3010; 4203.29.4000

Mr. Bruno Di Costanzo All Gloves Inc. 50 West 34th Street Suite 16A8 New York, NY 10001

RE: The tariff classification of gloves from Italy

Dear Mr. Di Costanzo:

In your letter dated March 26, 2010, you requested a tariff classification ruling. The samples submitted will be returned.

You have submitted two samples for review. The “Black” glove is a men’s shearling glove which features a side seam, fourchettes and an unfinished bottom. The “Russet Red” glove is a women’s shearling glove which features a side seam, fourchettes and an unfinished bottom. You did not indicate the style numbers of the gloves.

The applicable subheading for the Men’s glove “Black” will be 4203.29.3010, Harmonized Tariff Schedule (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…Not lined. The rate of duty will be 14 percent ad valorem.

The applicable subheading for the Women’s glove “Russet Red” will be 4203.29.4000, Harmonized Tariff Schedule of the United States (HTS), 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: Not lined. The duty rate will be 12.6 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/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 2

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