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

Ms. Silvia H.Y. Tseng
Pendergrass Inc.
50 West 34th Street
Apt #5B10
New York, NY 10001

RE: The tariff classification of gloves from China.

Dear Ms. Tseng:

In your letter dated May 28, 2009, you requested a tariff classification ruling.

The submitted sample, “Natural Bamboo Moisturizing Gloves”, is a ladies glove constructed of 95% Bamboo and 5% Lycra knit fabric. . For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber, which is derived from bamboo. You do not state the style number. The gloves feature side seams and a hemmed bottom. You state that the gloves are used to seal emollients into the skin by helping to prevent dry, cracked skin.

The applicable subheading for the gloves will be 6116.99.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other of other textile materials: of artificial fibers: other: without fourchettes. The duty rate will be 18.8 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 354 at (646) 733-3054.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division