CLA-2-61:RR:NC:TA:354 D81376

Mr. Harold W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, Texas 75261-0583

RE: The tariff classification of gloves from China.

Dear Mr. Stewart:

In your letter dated August 13, 1998, you requested a tariff classification ruling on behalf of Gullion, Billy S. DBA: Bistle Co.

Eight samples of PVC dip coated knitted fabric work gloves were submitted for review. On all glove styles the PVC coating exceeds 50% of the weight of the fabric.

Style 1131L is a work glove with a ribbed knit cuff, the PVC dip coating covers the entire glove up to the middle of the knit cuff.

The other seven glove styles are completely covered with a PVC dip coating and feature an open cuff with pinked edging. All seven styles are similar, varying in open cuff length and coating surface finish only. Style numbers of these gloves follow: 1132, 1133L, ll34L, 1135L, 1137L, 1138L, and 1139L.

The applicable subheading for all styles will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTS), 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 11.2 percent ad valorem. Please note for future ruling requests: limit merchandise to five samples per request and provide fiber content and weight breakdown of fabric versus coating for all coated fabric glove submissions. A copy of our District Rulings Program Outline is attached for your reference.

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 Brian Burnik at 212-466-5880.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division