CLA-2-61:RR:NC:TA:354 J81416

Mr. Peter Forget
Expeditors International of Washington
1 Second Street
Peabody, MA 01960

RE: The tariff classification of gloves from China.

Dear Mr. Forget:

In your letter dated January 20, 2003, you requested a tariff classification ruling on behalf of Akers Industries, Inc.

The submitted sample is a glove that will be available in sizes XS to XL as styles NP3003-7, NP3003-8 NP3003-9 NP3003-10, and NP3003-11. With the exception of two nylon mesh backside fingers, the gloves are constructed of a finely knitted cotton fabric with a heavy nitrile coating on the outer surface. The coating exceeds 50% of the weight of the knitted cotton fabric. The gloves feature an overlock stitch finish at the bottom.

The applicable subheading for all styles will be 6116.10.1300, Harmonized Tariff Schedule of the United States (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 13.8 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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division