CLA-2-61:OT:RR:NC:N3:354
Ms. Sandra Kobs
Kohl’s Department Stores
Corporate Offices
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of gloves from China.
Dear Ms. Kobs:
In your letter dated April 30, 2012, you requested a tariff classification ruling. The samples submitted will be returned.
Style TGM42GL205 is a men’s 95% polyester 5% spandex knit stretch glove with a complete palmside from fingertips to wrist of a uniform PVC coating. You have indicated that the weight breakdown of the coated fabric is 90% fabric and 10% PVC. The gloves also feature a 100% polyester lining and a knit stretch cuff.
Style TGM42GL200 is a 95% polyester 5% spandex knit stretch glove with a complete palmside from fingertips to wrist of a uniform PVC coating. A small fabric overlay is sewn to the tips of the forefinger and thumb. You have indicated that the weight breakdown of the coated fabric is 92% fabric and 8% PVC. The gloves also feature fourchettes and a knit stretch cuff.
The applicable subheading for style TGM42GL205 will be 6116.10.4820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine knit fabric that is impregnated, coated or covered with plastics or rubber: other: other: subject to man-made fiber restraints. The rate of duty will be 18.6% ad valorem.
The applicable subheading for style TGM42GL200 will be 6116.10.7520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: containing 50% or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: subject to man-made fiber restraints. The duty rate will be 13.2% 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,
Thomas J. Russo
Director
National Commodity Specialist Division