CLA-2-61:RR:NC:TA:354 I83371

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, Florida 33301

RE: The tariff classification of gloves from Taiwan

Dear Ms. Liu:

In your letter dated June 20, 2002, you requested a classification ruling. The provided samples will be returned as per your request.

Style W79C7295 is a knitted cotton glove with a hemmed bottom. The glove will be available in adult sizes in a solid white and a solid black colored fabric.

The applicable subheading for Style W79C7295 will be 6116.92.6440, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes . . . other. The duty rate will be 23.8 percent ad valorem.

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 Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division