CLA-2-63:OT:RR:NC:N3:351
Mr. Roman Zrazhevskiy
MIRA Safety LLC
7301 N FM 620 Road, Suite 155, #259
Austin, TX 78726
RE: The tariff classification of a personal decontamination glove from Serbia Dear Mr. Zrazhevskiy: In your original letter received on January 20, 2021, and your follow up letter dated February 12, 2021, you requested a tariff classification ruling. Style M4 was separately addressed on ruling N317556. A sample of the personal decontamination glove was provided and sent for laboratory analysis. The sample will be retained for reference purposes.
Item MDG-1 described as a “Personal Decontamination Glove” is intended to be used as a single use, disposable mitt for efficient chemical decontamination of bare body parts, clothing, equipment, and weapons. The 12 inch (length) by 7 inch (width) mitt is composed of 100 percent woven cotton fabric coated with butyl rubber. The mitt has been assembled by sewing together two panels of the cotton fabric coated with rubber creating a rounded shaped mitt with an opening for the thumb. A 7 x 6 inch piece of 100 percent cotton mesh fabric is sewn to the palm of the mitt and powdered bentonite clay is sandwiched between the cotton mesh and rubberized cotton fabrics. A 7 x 6 inch piece of 100 percent nonwoven polyester textile material is sewn to the rubberized cotton fabric located at the top on the back of the mitt. The mitt also features two hook and loop fasteners on the back of the mitt to secure the thumb opening. The mitt is packaged in a sealed foil pouch and includes instructions for use on the outer package. The user is instructed to apply the powdered clay from the cotton mesh side of the mitt to the contaminated body parts, clothing, equipment, or weapon; wait one minute and remove the powder using the nonwoven polyester textile material. The mitt functions to protect the hand, apply the decontamination agent to the body, clothing, and equipment, and remove the decontamination agent. The mitt is available in one size.
According to the U.S. Customs and Border Protection (“CBP”) laboratory analysis, the decontamination glove is composed of a coated fabric, two fabrics sewn on top of the coated fabric and clay powder. Only the coated fabric of the glove was analyzed. The fabric is of plain weave construction, bleached, and is composed wholly of cotton fibers. The fabric is coated with a polyisobutylene type rubber material, weighs 279.8 grams per square meter, has no surface treatment, and is not of pile construction.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require the remaining GRIs are applied, taken in order.
Since no one heading in the tariff schedule covers all the components of the subject Personal Decontamination Glove, GRI 1 cannot be used as a basis for classification. Since the item is a composite good, we must refer to GRI 3 to classify the Personal Decontamination Glove.
General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. When goods cannot be classified by reference to GRI 3(a) or 3(b), they are classified in accordance with GRI 3(c), under the heading that occurs last in numerical order. The mitt protects the user’s hand, dispenses the clay, and removes the clay but the clay decontaminates one’s body, clothing, or equipment. It is the opinion of this office that neither the mitt nor the powdered bentonite clay imparts the essential character of the Personal Decontamination Glove. Therefore, we find that classification under GRI 3(c) is appropriate. Bentonite clay is classified under chapter 25, HTSUS, while made-up textiles not elsewhere specified are classified under chapter 63, HTSUS.
The applicable subheading for a mitt described as “Personal Decontamination Glove” will be 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division