CLA-2-61:RR:NC:TA:354 K87802

Ms. Linda G. Baird
Shelby Group International, Inc.
5321 E. Shelby Drive
Memphis, TN 38118

RE: The tariff classification of work gloves from China.

Dear Ms. Baird:

In your letter dated July 6, 2004, you requested a tariff classification ruling.

Style 9124C is a clute cut work glove with a complete palmside from the fingertips to the wrist and the backside thumb and forefinger constructed of two plies of fabric consisting of a outer ply of knitted cotton jersey fabric with a napped outer surface and an inner ply made of cotton canvas fabric. The remainder of the backside and the open cuff is made of a cotton canvas fabric.

The applicable subheading for Style 9124C will be 6116.92.6420, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes . . . jersey type, brushed or napped fabric. The duty rate will be 23.5 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