CLA-2-61:RR:NC:TA:354 J85660
Ms. Barbara Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320
RE: The tariff classification of a glove from China.
Dear Ms. Fox:
In your letter dated June 3, 2003, you requested a tariff classification ruling. The provided sample is being returned as per your request.
Style SKU-820505 is a clute cut gardening glove constructed of a vinyl coated knitted cotton fabric. You have indicated that the weight breakdown for the fabric is 60% vinyl coating 40% cotton. The glove features a ribbed knit cuff.
As a clute cut glove without fourchettes which is constructed of a cut and sewn preexisting machine-knit cotton coated fabric, the item is specifically provided for under 6116.10.1300, HTS. Therefore, your assertion for classification under 6116.10.6500, HTS, is not applicable.
The applicable subheading for the glove 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