CLA-2-61:RR:NC:TA:354 K80839
Ms. Teresa Huffman
Midwest Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601
RE: The tariff classification of gloves from China.
Dear Ms. Huffman:
In your letter dated December 2, 2003, you requested a tariff classification ruling. The submitted samples will be returned as per your request.
Style TG514TA is a ladies’ clute cut glove constructed of latex coated knitted cotton fabric. The glove features a sewn on fabric cuff. Style TG514TA will be available in a 3 color assortment of Warm Sand, Green Tea, and a Stripe Print. You have indicated that the Warm Sand and Green Tea solid colored fabrics have a weight breakdown of 55% latex coating 45% knitted cotton fabric, and the Stripe Print fabric has a weight breakdown of 70% knitted cotton fabric 30% latex coating.
Style TG7791TA is a clute cut glove with a latex coated 2-ply knitted polyester fabric on the complete palmside from wrist to fingertips and the backside forefinger. You have indicated that the coated fabric weight breakdown is 55% latex coating 45% polyester fabric. The three remaining backside fingers are constructed of a knitted polyester fabric. The glove features a ribbed knit cuff.
The applicable subheading for Style TG514TA in Warm Sand and Green Tea and Style TG7791TA will be 6116.10.1300, 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: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: containing over 50 percent by weight of plastics or rubber. The rate of duty will be 13.8 percent ad valorem. In 2004, the rate of duty will be 12.5 percent ad valorem.
The applicable subheading for Style TG514TA in a Striped Print will be 6116.10.1720, 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: Cut and sewn from preexisting machine-knit fabric that is impregnated, coated or covered with plastics or rubber: Of vegetable fibers: Other . . . Subject to cotton restraints. The rate of duty will be 23.6% ad valorem. In 2004, the rate of duty will be 23.5% 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