CLA-2-61:RR:NC:TA:354

Mr. Troy D. Crago-Edwards
ATICO International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of gloves from China

Dear Mr. Crago-Edwards:

In your letter dated June 23, 2009, you requested a tariff classification ruling. The sample submitted will be returned.

Item #A026DA00172 is a ladies’ clute cut gardening glove constructed of 70% cotton and 30% polyester knit jersey fabric which has been brushed on the underside. The glove features a sewn-on ribbed knit cuff.

The applicable subheading for Item #A026DA00172 will be 6116.92.6420, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

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 Robert Ivers at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division