CLA-2-62:OT:RR:NC:N3:354
Ms. Amy Martella
Seattle Glove, Inc.
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of gloves from China
Dear Ms. Martella:
In your letter dated September 25, 2019, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style GRCIMP is a work glove with a palm side outer shell constructed of 70% cotton, 30% polyester woven fabric. Bonded to this fabric is a synthetic fabric lining. The back side of the glove is constructed of 96% polyester, 4% polyurethane knit fabric and features thermal plastic rubber (TPR) molds, which are designed for impact protection. The glove also features fourchettes, a pull tab, a cuff made of foam sandwiched between finely knit fabric and a reinforcement patch between the thumb and index finger. The essential character of the glove is imparted by the palm side outer shell cotton woven fabric.
The applicable subheading for style GRCIMP will be 6216.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts: Other: Of cotton: Other: With fourchettes.” The rate of duty will be 23.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6216.00.4100, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6216.00.4100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division