CLA-2-62:RR:NC:TA:354 B85891

Mr. Himanshu Varma
International Sourcing Company, Inc.
P.O. Box 111227
Memphis, Tennessee 38111-1227

RE: The tariff classification of work gloves from Hong Kong.

Dear Mr. Varma:

In your letter dated May 16, 1997, you requested a tariff classification ruling.

The provided sample, Style 2615, is a clute cut work glove with a ribbed knit cuff. The palmside from fingertips to wrist, and backside thumb and forefinger are constructed of a PVC dot coated woven cotton fabric. Analysis by the Customs Laboratory has found the weight breakdown of the dot coated fabric to be 51% PVC plastic 49% cotton. The backside middle fingers and pinky are made of an uncoated woven fabric. The essential character of this glove is imparted by the coated fabric. The applicable subheading for the glove will be 6216.00.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: wiithout fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: containing over 50 percent by weight of plastics or rubber. The rate of duty is 21.2 percent ad valorem.

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 Brian Burtnik at 212-466-5880.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division