CLA-2-39:S:N:N5:354 883923
Mr. Philip Goldschmiedt
Armin Poly-Version, Inc.
301 West Side Avenue
Jersey City, NJ 07305
RE: The tariff classification of disposable polyethylene gloves
and bags from Hong Kong and China.
Dear Mr. Goldschmiedt:
In your letter dated March 12, 1993, you requested a tariff
classification ruling.
The submitted sample consists of a pair of transparent
disposable gloves and a "cap" made of polyethylene. The glove is
seamed by heat sealing around the edges of the finger and hand.
It is the type of glove intended to be disposed of after one time
use. The glove and "cap" will be imported laminated to a printed
hair dying process instruction sheet and are considered a composite
good. The "cap" is actually a bag used to cover the hair during
the dying process.
The General Rules for the Interpretation of the Harmonized
System (GRI) 3(b) provide that composite goods which cannot be
classified by GRI 3 (a) under the most specific heading, shall be
classified according to their essential character. The Explanatory
Notes (EN) constitute the official interpretation of the tariff at
the international level. According to the EN, essential character
may be determined by the nature of the component, its bulk,
quantity, weight or value, or by the role of a constituent material
in relation to the use of the goods.
In this case the gloves and bag are considered of equal
importance and therefore neither one imparts the essential
character. When goods cannot be classified by reference to GRI 3
(a) or (b), they are to be classified in the heading which occurs
last in numerical order among those that merit equal consideration
in determining classification. The gloves in heading 3926 occur
after the bag in heading 3923.
The applicable subheading for this item will be 3926.20.4010,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other articles of plastics and articles of other
materials of headings 3901 to 3914: articles of apparel and
clothing accessories (including gloves): gloves: other: other,
disposable. The rate of duty will be 14 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport