CLA-2-61:OT:RR:NC:N3:354
Ms. Lesa Hubbard
JCPenney
6501 Legacy Drive, Suite B100 Plano, TX 75024
RE: The tariff classification of gloves from China
Dear Ms. Hubbard:
In your letter dated April 4, 2024, you requested a tariff classification ruling. The sample will be retained.
Style PPK #363347 is a pair of women's casual gloves. The glove's outer shell from fingertips to wrist is stated to be constructed of 100% polyester with a cellular plastic polyurethane coating. You have stated that this polyester fabric is woven but your supplier has stated that it is knit. We find it to be a knit fabric that has been brushed. The glove features fourchettes, a knit lining and an extended knit cuff with a thumb hole measuring approximately 8 inches that can fold up over the hand. You have stated that the outer shell is 50% polyester and 50% plastic. The essential character of the glove is imparted by the coated knit outer shell fabric.
Although the glove is stated to be of cellular plastic construction, the brushed knit has a function beyond that of mere reinforcement and the glove is considered to made with a fabric of heading 5903.
You assert that the correct classification is 6216.00.3100, Harmonized Tariff Schedule of the United States (HTSUS); however, this heading does not apply as it provides for gloves that are not knit.
The applicable subheading for this style will be 6116.10.7520, HTSUS, which provides for: Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated, covered or laminated with plastics or rubber: Other: With fourchettes: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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