CLA-2-61:RR:NC:TA:354

Ms. Tonya Simpson
International Brokerage Services Inc.
P.O. Box 20887
Atlanta, GA 30320

RE: The tariff classification of gloves from China and Malaysia

Dear Ms. Simpson:

In your letter dated March 24, 2007, you requested a tariff classification ruling on behalf of your client The Evercare Company.

Four samples of gloves were submitted for review. The “Flock-lined Latex Gloves” are seamless and have an extra long cuff. The rubber gloves feature a grip-like pattern on the palm, fingers and thumb which creates a textured finish.

The “Disposable Latex Gloves” made of rubber are multi-purpose and have a rolled cuff. The ambidextrous gloves are white colored and seamless.

The “Evercare Ultimate Household Gloves” are knit cotton gloves that have been completely dipped in PVC. The gloves have a gauntlet cuff. You have indicated that the PVC coating exceeds 50% of the weight of the cotton knit fabric. The applicable subheading for the above mentioned Flock-lined Latex Gloves will be 4015.19.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: gloves: other: seamless, other. The rate of duty will be 3% ad valorem.

The applicable subheading for the above mentioned Disposable Latex Gloves will be 4015.19.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: gloves: other: seamless …disposable. The rate of duty will be 3% ad valorem. The rate of duty will be free.

The applicable subheading for the above mentioned Evercare Ultimate Household Gloves will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other. The rate of duty will be 7 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).

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division