CLA-2-61:OT:RR:NC:N3:354

Mr. Jung Patton
Showa
579 Edison Street
Menlo, GA 30731

RE: The tariff classification of gloves from Malaysia and Vietnam.

Dear Mr. Patton:

In your letter dated December 1, 2015, you requested a tariff classification ruling.

Style 306 is a string-knit work glove constructed from 88% nylon, 10% polyester and 2% polyurethane that has an outer surface that has been completely dipped in rubber with the exception of the lower part of the cuff. You have indicated that the rubber is over 50% of the glove. The gloves feature an over-lock stitch finish at the cuff bottom.

Style 341 is a rubber dipped, string-knit glove, which you state is constructed of 53% nylon, 45% polyester, and 2% polyurethane. The rubber coating is on the outer surface and covers the entire palm as well as a portion of the palm side cuff, and overlaps the backside fingertips and sides of the wearer’s hand and fingers. You have indicated that the rubber is over 50% the weight of the glove. The gloves feature an over-lock stitch finish at the cuff bottom.

Style 379 is a knit, nitrile rubber dipped glove, which you state is constructed of 100% polyester. The nitrile coating covers the entire outer surface of the gloves. You have indicated that the nitrile rubber is over 50% of the glove.

Style 381 is a nitrile, rubber dipped, string-knit glove, which you state is constructed of 60% nylon, 35% polyester, and 5% polyurethane. The nitrile coating is on the outer surface and covers the entire palm as well as a portion of the palm side cuff, and overlaps the backside fingertips and sides of the wearer’s hand and fingers. You have indicated that the textile is over 50% the weight of the glove. The gloves feature an over-lock stitch finish at the cuff bottom.

Style 477, is a nitrile rubber dipped, knit glove, which you state is constructed of 50% nylon, 45% polyester, and 5% other textile. The outer surface of the entire glove has been dipped except the cuff. You have indicated that the rubber coating is over 50% the weight of the outer shell glove. The glove also features a knit lining.

The applicable subheading for style 306, 341, 379, 477 will be 6116.10.6500, 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: without fourchettes: other. The duty rate will be 7% ad valorem.

The applicable subheading for style 381 will be 6116.10.5520, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof…subject to man-made fiber restraints. The rate of duty will be 13.2% 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).

The samples will be returned to you under separate cover.

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 Calabrese at [email protected].


Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division


Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division