CLA-2-61:RR:NC:TA:354 K80858

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118

RE: The tariff classification of gloves from China.

Dear Mr. Ashear:

In your letter dated December 4, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request.

Style 98-8404-00 is a 65% polyester 35% cotton string-knit glove with a textured latex dip coating which covers the entire palm and overlaps the backside fingers and sides. You have indicated that the weight of the latex coating exceeds 50% of the weight of the knitted fabric. The glove feature a ribbed knit wrist with an overlock stitch finish.

The applicable subheading for the style 98-8404-00 will be 6116.10.6500, 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: other. The rate of duty will be 7.7 percent ad valorem. In 2004, the rate of duty will be 7 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