CLA-2-61 OT:RR:NC:N3:354
Ms. Annie Evans
Ironclad Performance Wear
2201 Park Place
Suite 101
El Segundo, CA 90245
RE: The tariff classification of gloves from various countries.
Dear Ms. Evans:
In your letter dated September 5, 2013, you requested a tariff classification ruling.
Style “ONG Rigger” is a full-fingered work glove with a palm side made of synthetic leather constructed of 60% nylon, 40% polyurethane. The palm side features an overlay constructed of 60% PVC, 26% polyester and 14% cotton knit fabric. This coated knit fabric overlay extends from fingertips to wrist. Overlays of the same material enforce the thumb crotch, center palm and four fingers. The backside is constructed of 95% nylon, 5% spandex knit fabric and features TPR rubber molds which are designed for impact protection. The glove also features fourchettes, foam knuckle protection, a pull tab and a partially elasticized wrist. The essential character of the glove is imparted by the coated knit fabric overlay on the palm side.
Style “ONG Cold” is a full-fingered work glove with a palm side made of synthetic leather constructed of 60% nylon, 40% polyurethane. Overlays made of synthetic leather constructed of 60% nylon, 40% polyurethane coated with PVC dots cover over 90% of the palm side from fingertips to wrist. The backside is constructed of 95% nylon, 5% spandex knit fabric and features TPR rubber molds which are designed for impact protection. The glove features fourchettes, an inner waterproof barrier, knuckle protection, a lining and a neoprene cuff sandwiched between finely knit fabrics. The essential character of the glove is imparted by the coated synthetic leather overlays on the palm side. You have indicated that the PVC dot coating of the overlays weighs less than 50% of that fabric.
You assert that the proper classification for style “ONG Cold” is 6216.00.3100, HTSUS, however, since the essential character is imparted by the palm side coated overlays and the weight of the textile contains over 50% of that fabric; that tariff number is not applicable.
Style “ONG GRIP1” is a full-fingered work glove with a palm side made of synthetic leather constructed of 60% nylon, 40% polyurethane. A silicone coating covers the palm side from fingertips to wrist in a uniform pattern. The palm side also features a plastic coated knit fabric overlay extending up part of the thumb and index finger. The backside is constructed of 95% nylon, 5% spandex knit fabric and features TPR rubber molds which are designed for impact protection. The glove also features fourchettes, a partially elasticized wrist, backside foam knuckle protection and a pull tab. The essential character of the glove is imparted by the coated synthetic leather palm. You have indicated that the weight of the coating is more than 50% of the palm side fabric.
At the time of entry, Customs may verify the percentage composition weight breakdown. If the breakdown differs from that indicated in your letter, the tariff classification may change from the information indicated below.
The applicable subheading for style “ONG Rigger” be 6116.10.9500, 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: Other.” The rate of duty will be 7 percent ad valorem.
The applicable subheading for style “ONG Cold” will be 6216.00.2925, HTSUS, which provides for “Gloves, mittens and mitts: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Containing 50 percent or more by weight of cotton, man-made fibers or any combination thereof: Subject to man-made fiber restraints.” The rate of duty will be 13 percent ad valorem.
The applicable subheading for the style “ONG GRIP 1” will be 6216.00.3100, HTSUS, which provides for “Gloves, mittens, and mitts: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other.” The rate of duty will be 7 percent ad valorem.
We require additional information to classify “ONG GRIP.” Submit a manufacturer’s flow chart of the coating process on the palm side fabric and a percentage composition weight breakdown of the palm side fabric.
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 Kim Praino at (646) 733-3053.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division