CLA-2-61:OT:RR:NC:N3:354
Ms. Kim Benedetto
Seasons USA Inc.
2041 Genesee Street
Utica, NY 13501
RE: The tariff classification of a glove from China
Dear Ms. Benedetto:
In your letters dated August 13, 2021, and July 12, 2021, you requested a tariff classification ruling on behalf of your client, Seasons HK Ltd.
OEM22-0372 is a glove with a palm side, back side and lower fingers constructed of a polyurethane coated knit fabric composed of 60% polyester, 40% polyurethane plastic. The upper fingers are composed of plastic and designed to look like claws. The glove also features a hook and loop closure at the wrist, elastic loops at the fingers and metal decorations. The essential character of the glove is imparted by the coated knit fabric of the palm, back and lower fingers.
The applicable subheading for this style will be 6116.10.4820, 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: Cut and sewn from pre-existing machine knit fabric that is impregnated, coated or covered with plastics or rubber: Other: Other: Subject to man-made fiber restraints. The rate of duty will be 18.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6116.10.4820, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6116.10.4820, 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, including information on exclusions and their effective dates, 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