CLA-2:CO:R:C:G 086331 SR
Coline Han
Qualiwell Products USA Inc.
25028 S. Broadwell Ave.
Harbor City, CA 90710
RE: Gloves
Dear Ms. Han:
This is in reference to your inquiry dated January 16, 1990,
requesting the tariff classification of gloves under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). It is assumed for the purpose of the reply that the
gloves are the product of a country entitled to the general rates
of duty.
FACTS:
The merchandise at issue is knit cotton gloves that are
coated with vinyl. Three different styles were submitted. They
are gardening style gloves with wrist cuffs made of the same
material as the rest of the glove. One style is a solid color
yellow fabric that is completely coated with vinyl. One is a
green print fabric that is completely coated with vinyl. The
third sample is almost entirely made up of a solid blue fabric
that is coated with vinyl, except for the back of the three outer
fingers. The back panels of the three outer fingers are
constructed of an uncoated printed cotton fabric. The gloves do
not have fourchettes. They are made from a vinyl coated cotton
knit fabric that is cut, then sewn into finished gloves. The
gloves are over 50 percent by weight of plastics.
-2-
ISSUE:
What is the classification of the gloves at issue?
LAW AND ANALYSIS:
Subheading 6116.10, HTSUSA, provides for gloves that are
impregnated, coated or covered with plastics or rubber. Chapter
59 provides for impregnated, coated, covered or laminated textile
fabrics. According to Chapter Note 2(a) to chapter 59, fabrics
that are impregnated, coated, covered or laminated with plastics
are fabrics in which the impregnation, coating or covering can be
seen with the naked eye with no account taken of any resulting
change of color.
The gloves at issue are visibly coated with a thick layer of
plastic. Therefore, they are classifiable as gloves that are
impregnated, coated or covered with plastics.
HOLDING:
The merchandise at issue is classifiable under subheading
6116.10.1510, HTSUSA, as gloves, mittens and mitts impregnated,
coated or covered with plastics or rubber, other, without
fourchettes, cut and sewn from preexisting machine-knit fabric
that is impregnated, coated or covered with plastics or rubber,
of vegetable fibers, containing over 50 percent by weight of
plastics or rubber. The rate of duty is 25 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference