CLA-2-61:RR:NC:TA:354 K86287

Ms. Katherine Tu
Budge Industries, LLC
1240 South Broad Street, Suite 140
Lansdale, Pennsylvania 19446

RE: The tariff classification of gloves from China.

Dear Ms. Tu:

In your letter dated May 21, 2004, you requested a tariff classification ruling.

Style B5018C is a glove with a complete palmside constructed of a knitted cotton fabric with a PVC mini-dot coating on the outer surface. The PVC coating weights less 50% of the weight of the palmside fabric. The backside of the glove is made of a 100% cotton knitted fabric. The glove features fourchettes, a partially elasticized wrist, and a hemmed bottom.

The applicable subheading for Style B5018C will be 6116.10.7510, 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: with fourchettes: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof . . . subject to cotton restraints. The duty rate will be 13.2 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