CLA-2-62:OT:RR:NC:TAB:354
Mr. Jeffrey A. Meeks
Meeks, Sheppard, Leo & Pillsbury
330 Madison Avenue
39th floor
New York, NY 10017
RE: The tariff classification of work gloves from China.
Dear Mr. Meeks:
In your letter dated February 4, 2009, written on behalf of your client, Ironclad Performance Wear, you requested a tariff classification ruling. The submitted samples will be retained by our office.
Style GUG is a full-fingered glove with a synthetic leather palm side from fingertips to wrist made of non-knit fabric composed of 60% nylon and 40% polyurethane. Synthetic leather overlays of the same non-knit material reinforce the thumb/forefinger crotch and extend up the forefinger and thumb, and are also located across the base of the palmside fingers, at the palmside fingertips and thumb tip, at the center of the palm, and cover the backside fingertips of four fingers. The backside of the hand is made up of a layer of knit fabric made of 95% nylon and 5% spandex with the “Ironclad” name made of rubber/plastics sewn across the backside knuckles, and an Ironclad rubber/plastics overlay sewn at the center of the backside. Other features include fourchettes made of 80% nylon and 20% polyurethane knit fabric, a terry cotton sweat panel on the backside thumb made of 85% cotton and 15% polyester knit fabric, an elastic wrist strap with a molded thermoplastic hook and loop fastener featuring the Ironclad name, and an Ironclad rubber/plastics overlay sewn at the palmside pull-on tab. The essential character of the glove is imparted by the synthetic leather palmside material.
Styles HUG-1A and HUG-1B are full-fingered gloves made up of a synthetic leather palmside from fingertips to wrist made of non-knit fabric composed of 60% nylon and 40% polyurethane. Coated knit fabric textured overlays made of 80% polyester and 20% polyurethane cover a large portion of the palmside at each of the four fingers and thumb, extending to the base of the palmside fingers, as well as the thumb/forefinger crotch, and extending up the sides of the thumb and forefinger. The center of the palm of style HUG-1A features a non-knit synthetic leather overlay; the center of the palm of style HUG-1B features a coated non-knit synthetic leather overlay. The areas not covered by overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The backside of both styles are made up of a layer of knit fabric made of 95% nylon and 5% spandex with the “Ironclad” name made of rubber/plastics sewn across the backside knuckles. Other features include fourchettes made of synthetic leather, a terry cotton sweat panel on the backside thumb made of 85% cotton and 15% polyester knit fabric, an elastic wrist strap with a molded thermoplastic hook and loop fastener featuring the words “Heavy Utility,” and an Ironclad rubber/plastics overlay sewn at the palmside pull-on tab.
Styles HUG2-A and HUG-2B are full-fingered gloves made up of a synthetic leather palmside from fingertips to wrist made of non-knit fabric composed of 60% nylon and 40% polyurethane. Coated knit fabric textured overlays made of 80% polyester and 20% polyurethane cover the majority of the palmside at each of the four fingers and thumb, and extend to cover the base of the fingers and a significant portion of the palm, as well as the thumb/forefinger crotch, extending up the sides of the thumb and forefinger. The center of the palm of style HUG-2A features a non-knit synthetic leather overlay; the center of the palm of style HUG-2B features a coated non-knit synthetic leather overlay. The areas not covered by overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The backside of both styles are made up of a layer of knit fabric made of 95% nylon and 5% spandex with the “Ironclad” name made of rubber/plastics sewn across the backside knuckles. Other features include fourchettes made of synthetic leather, a terry cotton sweat panel on the backside thumb made of 85% cotton and 15% polyester knit fabric, an elastic wrist strap with a molded thermoplastic hook and loop fastener featuring the words “Heavy Utility,” and an Ironclad rubber/plastics overlay sewn at the palmside pull-on tab.
When classifying gloves consisting of different materials pursuant to GRI 3(b), generally the material on a glove’s palmside (from fingertips to wrist) will be given greater consideration than those on the backside, as these materials are usually integral to a glove’s functionality and use. In the instant case, the coated knit overlays on styles HUG-1A, HUG-1B, HUG-2A and HUG-2B on the palmside make the gloves especially suited for their use as work gloves. It is the knit fabric overlays that protect the hands and allow the wearer to grasp and grip articles more easily. In this regard, the essential character of styles HUG-1A, HUG-1B, HUG-2A and HUG-2B is imparted by the coated knit fabric textured overlays on the palmside.
Style GUG is eligible for the preferential duty rate under the Temporary Reductions in Rates of Duty found in the HTSUS, Section XXII, Subchapter II, U.S. Note 18. Under the Temporary Reductions in Rates of Duty, the duty rate will be 2.8% ad valorem under subheadings 9902.14.01 – 9902.14.05, when imported from China, as this glove style meets the definition for “mechanics work gloves” found in this note.
The applicable subheading for style GUG will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes…other. The rate of duty will be 20.7 cents per kilogram plus 10.4% ad valorem.
The applicable subheading for styles HUG-1A, HUG-1B, HUG-2A, and HUG-2B will be 6116.10.9500, HUSUS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The rate of duty will be 7% 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