CLA-2-62:RR:NC:TA:354 K89625
Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P. O. Box 260
Chillicothe, MO 64601
RE: The tariff classification of gloves from China.
Dear Ms. McCabe:
In your letter dated September 18, 2004, you requested a tariff classification ruling. The three provided samples will be returned as per your request.
Style 14LJ-L is a lined men’s gunn-cut work gloves constructed of a 65% polyester 35% cotton jersey fabric. The gloves feature an open cuff trimmed with a woven fabric.
Style 7792-C is a clute cut work glove constructed of a 65% polyester 35% cotton jersey fabric with a ribbed knit cuff.
Style 3203-L is a clute cut work glove with a complete palmside, forefinger and thumb constructed of a 65% polyester 35% cotton jersey fabric with a PVC mini-dot coating. You have indicated that the PVC dot coating is less then 50% of the weight of the coated fabric. The remaining three backside fingers are made of a knitted fabric. The glove features a ribbed knit cuff. The essential character of the glove is imparted by the knitted coated palmside material.
The applicable subheading for styles 14LJ-L and 7792-C will be 6116.93.8800, Harmonized Tariff Schedule of the United States Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for style 3203-L will be 6116.10.4820, 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 plastic or rubber: other subject to man-made fiber restraints. The duty rate will be 18.6 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division