CLA-2-39:OT:RR:NC:N4:425
Ms. Tracy Bertelson
HexArmor® Performance Fabrics, Inc.
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505
RE: The tariff classification of a glove from Vietnam.
Dear Ms. Bertelson:
In your letter dated August 29, 2014, you requested a tariff classification ruling.
The submitted sample, style 2123, identified as the Hex1 Mechanics Style Work Glove, is a glove with a complete palm side from fingertips to wrist, constructed of a finely knitted fabric with a cellular plastic (polyurethane) coating on the outer surface. The back side and cuff are synthetic knit fabric with the exception of the back of the thumb, which you state is constructed of a synthetic terry cloth. The glove features synthetic leather on the back side at the finger tips. Additional features include fourchettes, a hook and loop wrist closure, a pull tab, a separate liner with a waterproof barrier and insulation and a neoprene cuff sandwiched within the finely knitted fabric. The essential character of the glove is imparted by the palm side outer shell cellular plastic coated fabric.
The applicable subheading for style 2123, Hex1 Mechanics Style Work Glove, 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), Other: Other, Other.” The rate of duty will be 6.5 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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division