CLA-2-61:RR:NC:TA:354 L80179
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 29, 2004, you requested a tariff classification ruling.
Style WN261 is a clute cut work glove with a complete palmside, forefinger and thumb constructed of a cotton woven fabric with a plastic dot coating. Per Customs and Border Protection laboratory analysis the weight breakdown of the coated fabric is 57.3% plastic dot coating 42.7% woven cotton. The three remaining backside fingers are made of a woven cotton fabric. The glove features a ribbed knit cuff. The essential character of the glove is imparted by the dot coated woven palmside material.
Style 215-L is a gunn-cut work glove which The Customs and Border Protection laboratory has found to be constructed of a three layer fabric consisting of a polyurethane type foam sandwiched between a knitted jersey cotton pile fabric on the outer surface and a knitted polyester pile fabric on the inner surface. Per the laboratory analysis, the weight breakdown has been found to be 62.7% cotton 20.1% polyester 17.2% polyurethane type foam. The glove features a partially elasticized wrist and a woven fabric trimmed bottom. The tariff classification of this glove is governed by the rules used to classify its fabric; Legal Note 1 ( c ), Chapter 60, HTS. The essential character of the glove is imparted by the knitted cotton fabric on the outer surface.
Style 3203 is a clute cut glove constructed with a complete palmside, forefinger, and thumb constructed of a cotton knitted fabric with a PVC mini-dot coating. You have indicated that the weight breakdown of the coated fabric is 58% knitted cotton 42% PVC dot coating. The three remaining backside fingers are made of a knitted cotton 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 the style WN261 will be 6216.00.1300, Harmonized Tariff Schedule of the United States (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: containing over 50 percent by weight of plastics or rubber. The duty rate will be 12.5 percent ad valorem.
The applicable subheading for style 215-L will be 6116.92.6420, HTS, which provides Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes . . . jersey type, brushed or napped fabric. The duty rate will be 23.5 percent ad valorem.
The applicable subheading for style 3203 will be 6116.10.1720, 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 23.5%.
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