CLA-2-62:RR:NC:TA:354 I88355

Ms. Barbara J. Riley
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, Michigan 48084-3163

RE: The tariff classification of gloves from China.

Dear Ms. Riley:

In your letter dated November 8, 2002, you requested a classification ruling. The provided sample was subsequently sent to the Customs Service laboratory for analysis of the palmside material.

Style 55-32-08 is a clute cut work glove with a complete palmside and backside forefinger constructed of a 93.5 % cotton 6.5% rayon woven fabric with a polyvinyl chloride dot coating. Laboratory analysis has found this coated fabric to weight 62.5% cotton/rayon and 37.5% polyvinyl chloride. The remaining three backside fingers are made of a woven fabric. The glove features a ribbed knit cuff. The essential character of the glove is imparted by the woven coated palmside material.

The applicable subheading for style 55-32-08 will be 6216.00.1720, HTS, which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: other . . . subject to cotton restraints. The duty rate will be 23.6 percent ad valorem. Style 55-32-08 falls within textile category designation 331. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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