CLA-2-61:OT:RR:NC:N3:354
Ms. Tracy Bertelson
HexArmor
2000 Oak Industrial Dr. NE
Grand Rapids, MI 49505
RE: The tariff classification of gloves from Vietnam
Dear Ms. Bertelson:
In your letter dated January 5, 2015, you requested a tariff classification ruling.
The sample submitted, style 4050, is a work “lobster mitt” which has a separation for the thumb and index finger. The outer shell palm side is made of a coated knit fabric constructed of 71% polyvinyl chloride, 19% cotton, and 10% polyester. The palm side also features a second layer of woven fabric constructed of 67% polyester, 33% plastic designs. The back side and the entire cuff are constructed of a nylon fabric. The backside features thermoplastic rubber molds which are designed for impact protection. The glove features an elasticized wrist, fourchettes, a draw string tightener in the hem of the cuff, and a dedicated liner glove which is secured by hook and loop. The essential character of the glove is imparted by the palm side coated knit fabric.
The applicable subheading for style 4050 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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division