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

Mr. John Engelmann
Performance Fabrics Inc.
560 Fifth Street NW
Suite 402
Grand Rapids MI 49504

RE: The tariff classification of a glove from Sri Lanka

Dear Mr. Engelmann:

In your letter dated February 22, 2010 you requested a tariff classification ruling. The submitted sample will be returned.

Style7082D is a string-knit work glove with a PVC dip coating, which covers the entire glove, except for a small portion below the backside knuckle area. The PVC coating also covers a small portion of the palmside cuff. You have indicated that the weight of the coating is greater than 50% of the weight of the glove. The glove features a ribbed knit wrist with an overlock stitch finish at the cuff bottom. You have state that the fiber content of the glove is 88% nylon and 12% spandex. The applicable subheading for Style 7082D will be 6116.10.6500, 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: other. The duty rate will be 7% ad valorem. The rate of duty will be 7 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 Robert Ivers at (646) 733-3054.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division