CLA-2-61:RR:NC:TAB:354
Ms. Marsha McCabe & Amy Hess
Midwest Gloves & Gear
P.O. Box 260
Chillicothe, MO 64601
RE: The tariff classification of gloves from China.
Dear Ms. McCabe and Ms. Hess:
In your letter dated August 8, 2005, you requested a tariff classification ruling for two styles of gloves.
Styles #TG67790 and #TG67791 are clute cut gloves that are similar in style and construction. Both styles are constructed with an outer shell, from fingertips to wrist, made of polyester and cotton knitted fabric, with a compact rubber/plastics coating on the outer surface. As per U.S. Customs and Border Protection laboratory analysis, style #TG67790 has been found to be constructed with an outer shell made of 66.2% polyester, 33.8% cotton knitted fabric, and style #TG67791 has been found to be constructed with an outer shell made of 67.4% polyester, 32.6% cotton knitted fabric. For both styles, the coating exceeds 50% of the weight of the knitted coated polyester/cotton fabric. The coating is also featured on the complete thumb and forefinger of both styles. The gloves also feature a ribbed knit cuff, a100% polyester knitted fabric on the remainder of the backside, and a separate inner liner made of knitted polyester pile fabric.
The applicable subheading for styles #TG67790 and #TG67791 will be 6116.10.4400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted…others: without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other: containing over 50% by weight of plastics or rubber. The rate of duty will be 9.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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