CLA-2-62:RR:NC:TA:354 L82861

Mr. Jim Brown
Southern Glove, Inc.
P.O. Box 579
Conover, North Carolina 28613

RE: The tariff classification of gloves from Honduras.

Dear Mr. Brown:

In your letter dated March 10, 2005, you requested a tariff classification ruling.

Four styles of work gloves were provided for review. Style UB1243TNDG is a lined clute cut work glove with an outershell made of a woven cotton. The glove features a woven fabric overlay on the backside knuckle area and a woven fabric wristband sewn to an open gauntlet cuff which measures approximately 4-1/4 inches long.

Style UD1243BT3P is a lined clute cut work glove with an outershell made of a woven cotton. The glove features an open gauntlet cuff measuring approximately 3 inches long and a woven fabric overlay on backside knuckle area. The glove will also be available with an open gauntlet cuff measuring approximately 4-1/2 inches long as style UD1243BT5P.

Style UMTL263 is a lined gunn-cut glove with an outershell made of a looped pile knitted cotton fabric with a ribbed knit cuff. The applicable subheading for styles UB1243TNDG, UD1243BT3P, and UD1243BT5P and will be 6216.00.3800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: Other: Of cotton: Other: Without fourchettes. The duty rate will be 23.5 percent ad valorem.

The applicable subheading for style UMTL263 will be 6116.92.6410, HTS, which provides for Gloves, mitten and mitts, knitted or crocheted: Other: Of cotton: Other: Made from a pre-existing machine knit fabric: Without fourchettes . . . Terry cloth type, looped pile fabric. The duty rate will be 23.5 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