CLA-2-39:OT:RR:NC:N3:354
Ms. Yvonne Morgan
Supply Chain Solutions LLC
4607 44th St SE Grand Rapids, MI 49512
RE: The tariff classification of gloves from Pakistan
Dear Ms. Morgan:
In your letters dated October 25, 2024, and December 23, 2024, you requested a tariff classification ruling on behalf of your client, Arbill Industries. The sample will be returned as requested.
Style A16966x is designed to be a cut resistant winter work glove with a palm side outer shell constructed of 40% nylon, 30% polyurethane, 30% polyvinyl chloride nonwoven fabric, which you state is synthetic leather. The palm side features coated cellular plastic (polyvinyl chloride) overlays covering approximately 90% of the palm from fingertips to wrist. The back side is stated to be constructed of 80% polyester, 10% neoprene, 9% nylon, 1% Lycra (spandex). Underneath the outer shell the glove features a layer of plastic, a layer of insulation, and a separate knit textile lining. The glove has knuckle padding, a neoprene cuff sandwiched between knit fabric, a hook and loop closure at the wrist and fourchettes. The style will come in sizes S - 2X and the “x” in the style number will change depending on the size. The essential character of the glove is imparted by the cellular plastic-coated overlays.
The applicable subheading for this style will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Gloves, mittens and mitts: Other: Other: Other.” The rate of duty will be 6.5 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 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