CLA-2-39:OT:RR:NC:N4:415
Ms. Sandra Tovar
CST, Inc.
500 West Lanier Avenue, Suite 901
Fayetteville, GA 30214
RE: The tariff classification of a glove component from China.
Dear Ms. Tovar:
In your letter dated November 22, 2019, you requested a tariff classification ruling on behalf of your client, Wells Lamont Industries.
A sample was provided and will be returned separately.
The product under consideration, SKU 135862/135863, per your submission is a low permeable polyurethane membrane that will be used in the construction of gloves. It has a thickness of 0.025 millimeters and will be imported in the shape of a hand and coated with a double-sided hot melt thermoplastic adhesive. After importation, this membrane will be incorporated into the assembly of a finished glove and will serve as a liquid proof barrier.
As this glove component, SKU 135862/135863, would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 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 3926.90.9990, 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, 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 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, contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division