CLA-2-61:RR:NC:TA:354 K85926
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 May 5, 2004, you requested a tariff classification. The provided sample will be returned as per your request.
Style 4601404 is a boy’s glove constructed of a polyester fleece fabric. The complete palmside and backside from the fingertips to the hemmed bottom is overlaid with a finely knitted polyester fabric with a PVC coating on the outer surface. You have advised the weight breakdown is 76% PVC coating 24% polyester fabric. The glove features a partially elasticized wrist, fourchettes, sidewalls, and a hook and clasp. The essential character of the glove is imparted by the coated knitted fabric overlay. Your assertion for classification under 6116.10.7520, HTS, is not applicable since the coating exceeds 50% of the fabric weight.
The applicable subheading for the glove will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTS), which provides Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The duty rate will be 7% 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