CLA-2-40:39:S:N:N3H:354 860175

Mr. Lawrence R. Pilon
Hodes & Pilon
431 South Dearborn Street, Suite 405
Chicago, Illnois 60605-1121

RE: The tariff classification of latex and vinyl examination gloves from Malayasia.

Dear Mr. Pilon:

In your letter dated February 5, 1991, on behalf of Medline Industries, Inc., you requested a tariff classification ruling. Your submitted sample, style MDS 19-1035 (medium) is a latex rubber examination glove. This glove is also available as style MDS 19-1034 (small) and style MDS 19-1036 (large). You state, these gloves are seamless, disposable, pre-powdered and they are designed and intended for general examination and floor use by health care providers such as hospitals, nursing homes, and medical clinics. The applicable subheading for all the above styles of latex gloves will be 4015.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: gloves: surgical and medical. The rate of duty will be 3.7 percent ad valorem.

Your submitted sample, style MDS 19-1075 (medium) is a vinyl examination glove. This glove is also available as style MDS 19- 1074 (small) and MDS 19-1076 (large). You state, these gloves are seamless, disposable, pre-powdered and they are designed and intended for general examination and floor use by health care providers such as hospitals, nursing homes, and medical clinics.

The applicable subheading for all the above styles of vinyl gloves will be 3926.20.1010, (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: seamless... surgical and medical. The rate of duty will be 3.7 percent ad valorem.

Articles classifiable under suheading 3926.20.1010, (HTS), which are products of Malayasia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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