CLA-2-61:OT:RR:NC:N3:354
Ms. April M. DeJager
Performance Fabrics, Inc
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505
RE: The tariff classification of gloves from Vietnam.
Dear Ms. DeJager:
In your letter dated July 3, 2013, you requested a tariff classification ruling. The sample submitted will be returned.
Style 4014 is an extraction glove and pouch marketed for rescue workers. The palmside is constructed of a cotton/polyester knit fabric coated in PVC. You have indicated the weight of the palmside fabric is 71% PVC, 19% cotton and 10% polyester. The backside is constructed of spandex. Affixed to the spandex material are TPR rubber molds which are designed for impact protection. The glove also features fourchettes, an inner polyester lining, a neoprene cuff sandwiched between finely knit fabric, a hook and loop closure, a palmside layer of plastic coated fabric and a palmside layer of polyurethane. “EXT Rescue”, “HexArmor” and “EXT” are located on the glove. The pouch is constructed of nylon, measures approximately 12.25 inches X 6.5 inches and features a zipper closure and a loop. “HexArmor Elite EXT Rescue” and “Extrication and Rescue” are located on the pouch and the colors of the glove match the colors of the pouch. You state that the pouch was designed to hold the glove in the rescue workers’ lockers and provides a place for the rescue workers to write their name on it. You have indicated the glove and pouch will be imported together, not separately. The glove and pouch constitute a composite good under GRI 3(b). As such they are classified by the component which gives them their essential character. In this case, the coated knit palmed glove imparts the essential character of this composite good.
The applicable subheading for style 4014 will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The duty rate 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 Lisa Anschlowar at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division