CLA-2-62:RR:NC:TA:354 L82280

Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P. O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of gloves from China.

Dear Ms. McCabe:

This is a replacement letter for NY Ruling K89687 dated December 22, 2004, which requires a classification correction for Style TG57791. We inadvertently neglected to apply Legal Note 1 (c), Chapter 60, HTS. The text that follows includes the correction. Style TG57103 is a men’s clute cut work glove with a complete palmside, forefinger and thumb constructed of a woven cotton fabric with a PVC dot coating. You have indicated that the weight breakdown is 78% cotton fabric 22% PVC coating. The remaining three backside fingers are made of a woven fabric. The glove features a ribbed knit cuff. The essential character of the glove is imparted by the woven coated palmside material.

Style TG5514 is a ladies’ clute cut gardening glove constructed of a rubber-coated cotton knitted fabric. Customs and Border Protection laboratory analysis has found the weight breakdown of the fabric to be 51.1% rubber coating 48.9% cotton fabric. The glove features a sewn-on cuff made of the same fabric.

Style TG57791 is a ladies clute cut glove with a complete palmside, forefinger and thumb constructed of a two ply fabric consisting of a knitted cotton fabric with a rubber coating on the outer surface and a polyester pile knit fabric on the underside per Customs and Border Protection laboratory analysis. Per the laboratory analysis, the weight breakdown has been found to be 47.6% rubber coating 29.3% cotton 23.1% polyester. The three remaining backside fingers are made of a knitted fabric. The glove features a ribbed knit cuff. The tariff classification of this glove is governed by the rules used to classify its fabric; Legal Note 1 (c), Chapter 60, HTS. The essential character of the glove is imparted by the knitted cotton jersey fabric on the outer surface.

The applicable subheading for style TG57103 will be 6216.00.1720, Harmonized Tariff Schedule of the United States Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: other . . . subject to cotton restraints. The duty rate will be 23.5 percent ad valorem.

The applicable subheading for style TG5514 will be 6116.10.1300, HTS, 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: of vegetable fibers: containing over 50 percent by weight of plastics or rubber. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for style TG57791 will be 6116.92.6420, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes . . . jersey type, brushed or napped fabric. The duty rate will be 23.5 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division