CLA-2-61:RR:NC:TA:354 M81918

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 March 31, 2006, you requested a tariff classification ruling.

Two styles of work gloves were provided for review. Styles UKT32WRL and UKT32WRL–J are gunn-cut gloves with an outershell made of a knitted terry cotton fabric with a ribbed knit cuff and a 2-layer inner lining. The applicable subheading for both styles will be 6116.92.6410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mitten and mitts, knitted or crocheted: Other: Of cotton: Other: Made from a pre-existing machine knit fabric: Without fourchettes . . . Terry cloth type, looped pile fabric. The duty rate will be 23.5 percent 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