CLA-2-61:RR:NC:TA:354 J87045

Ms. Dana L. Bounds
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of gloves from China.

Dear Ms. Bounds:

In your letter dated August 1, 2003, you requested a tariff classification ruling on behalf of Midwest Quality Glove, Inc. The provided sample will be returned as per your request.

Style GF130K is a glove which is constructed of a knitted cotton fabric with a latex dip-coating covering the palmside and the backside fingers. You have indicated that the latex coating exceeds 50% of the weight of the knitted coated cotton fabric. The glove features a ribbed knit cuff and a printed image on the backside knuckle area.

The applicable subheading for Style GF130K will be 6116.10.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: . . . other: without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other: containing over 50% by weight of plastics or rubber. The rate of duty will be 10.9 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