CLA-2-61:RR:NC:TAB:354
Mr. Jim Brown
Southern Glove, Inc.
P.O. Box 579
Conover, North Carolina 28613
RE: The tariff classification of gloves from Honduras.
Dear Mr. Brown:
In your letter dated August 4, 2005, you requested a tariff classification ruling.
Style UOJV is a clute cut work glove constructed of a three-layered bonded fabric. Per U.S. Customs and Border Protection laboratory analysis the glove has been found to be constructed of a polyurethane foam sandwiched between a knitted pile acrylic fabric on the outer surface and an underside layer of nylon fibers that are not of a woven, knit or non-woven construction. The weight breakdown of the fabric has been found to be 69.1% acrylic, 22% polyurethane foam, and 8.9% nylon. The glove also features a ribbed knit cuff. The tariff classification of this glove is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States, HTSUS. Therefore, the essential character of this glove is imparted by the coated knitted pile acrylic fabric of the outer surface.
The applicable subheading for style UOJV will be 6116.10.4820, Harmonized Tariff Schedule of the United States (HTSUS), 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: other, other…subject to man-made fiber restraints. The rate of duty will be 18.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division