CLA-2-62:RR:NC:TA:354 L80459

Ms. Lauri Skrzycki
Performance Fabrics Inc.
648 Monroe Avenue NW, Suite 315
Grand Rapids, MI 49503

RE: The tariff classification of gloves from Pakistan or China.

Dear Ms. Skrzycki:

In your letter dated November 2, 2004, you requested a tariff classification ruling. The four submitted samples will be returned as per your request.

Style HDX200-HiDex™ is a work glove with a resin dot coated woven man-made fabric comprising the complete palmside from the wrist up to and overlapping the backside fingertips and a overlay covering the forefinger/thumb crotch and extending midway up both fingers. You have indicated that the resin coating exceeds 50% of the weight of the woven man-made fabric. The glove backside fingers and lower knuckle area is made of a lined knitted spandex fabric. The backside thumb is made of a terry fabric. The glove also features a backside knuckle insert and a wrist cuff made of neoprene sandwiched between two finely knitted fabrics, woven fabric fourchettes, and a tab closure secured by hook and loop fasteners on the wrist cuff.

Style HWK15-MetalHawk™ Glove Shield is a half-fingered glove with a complete palmside constructed of a woven man-made fabric with a resin coating in a uniform octagon-like pattern. The glove backside which is cut out at the knuckle area and the lower wrist is made of a knitted spandex fabric. The glove features knitted fabric fourchettes and backside hook and loop fasteners which secure the glove on the hand.

Style 6040-PointGuard™ VII is a glove with three layers of a woven man-made fabric with a resin dot coating comprising the complete palmside and overlapping the backside fingertips. The glove backside is made of a finely knitted spandex fabric. The glove also features a wrist cuff made of neoprene sandwiched between two finely knitted fabrics with a tab closure secured by hook and loop fasteners.

We require additional information in order to classify style 400R6E. For the solid black colored dot coated fabric only which covers the palmside outershell (disregard the inner fabric layer and lining), please advise 1) the fiber content of the woven underlying base fabric, 2) identify the dot coating substance, and 3) the weight breakdown of the dot coating versus the woven fabric. The applicable subheading for styles HDX200-HiDex™ and HWK15-MetalHawk™ Glove Shield will be 6216.00.3100, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens, and mitts: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for style 6040-PointGuard™ VII will be 6216.00.1900, HTS, which provides for Gloves, mittens, and mitts: Impregnated, coated or covered with plastics or rubber: Other: Containing over 50 percent by weight of plastics or rubber. The rate of duty will be 11.1 cents per kilogram plus 5.5 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