CLA-2-62:OT:RR:NC:N3:354
Elizabeth McGuffin
Customs Compliance Manager
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of garden gloves with PVC dots from China
Dear Ms. McGuffin:
In your Electronic Binding Ruling request dated August 16, 2017 you requested a tariff classification ruling. A sample was submitted and will be retained by this office.
SKU #19956401 is a garden glove that is cut and sewn from woven fabric that is 74% polyester 20% cotton 3% rayon and 3% PVC. The back of the glove is made from 70% polyester 22% cotton 6% rayon and 2% other fiber. The palm is made from 87% polyester 11% cotton 2% other fiber woven fabric, which was coated with PVC dots prior to the assembly of the glove. The gloves do not have fourchettes. The essential character of the glove is imparted by the woven coated palm side material.
The applicable subheading for the glove will be 6216.00.2120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: other: other . . . subject to man-made fiber restraints. The duty rate will be 20.6 cents per kilogram plus 10.3 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 https://hts.usitc.gov/current.
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 Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division