CLA-2-39:OT:RR:NC:N3:354
Ms. Heather Hick
WPL Brokerage, Inc.
5410 Shepherdsville, Rd.
Louisville, KY 40228-1010
RE: The tariff classification of gloves from China.
Dear Ms. Hick:
In your letter dated April 18, 2014 you requested a tariff classification ruling.
Style SM44453Y is a glove with a complete palm side from fingertips to wrist constructed of a finely knit fabric with a cellular plastic (polyvinyl chloride) coating on the outer surface. The palm side also features a second ply of woven fabric. The back side and cuff are constructed of a nylon knit fabric with the exception of the thumb, which you state is constructed of a synthetic leather material. The glove features fourchettes, a hook and loop wrist closure, a hook and clasp, insulation and a separate liner. The essential character of the glove is imparted by the palm side outer shell cellular plastic coated fabric.
The applicable subheading for the this style will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves, mittens and mitts), gloves, mittens and mitts, other, other, other. The duty rate will be 6.5% ad valorem.
You suggest that 6116.10.9500 is the proper classification; however, this classification does not apply. The classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Legal Note 2 to Chapter 59 provides, in pertinent part, that: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); . . . In this style, the finely knit textile fabric is present to merely reinforce the polyvinyl chloride. The gloves are therefore classified in chapter 39.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division