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

Mr. Troy D. Crago-Edwards
ATICO International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of gloves from China

Dear Mr. Crago-Edwards:

In your letter dated June 23, 2009, you requested a tariff classification ruling. The sample submitted will be returned.

Item #A026DA00165 is a ladies’ clute cut gardening glove constructed of cotton jersey knit fabric featuring PVC mini-dot coating that cover the entire surface of the palm, from fingertips to wrist, and completely covers the forefinger and thumb. The glove is brushed on the interior surface and also features a sewn-on ribbed knit cuff. You have indicated that the PVC dot coating is less than 50% of the weight of the cotton jersey knit fabric. The essential character of the glove is imparted by the knitted coated palmside fabric.

The applicable subheading for Item #A026DA00165 will be 6116.10.1720, 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 a pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: other: subject to cotton restraints. The rate of duty will be 23.5% 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 Robert Ivers at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division