CLA-2-62:OT:RR:NC:TA:354
Mr. William R. Gregory
180s, LLC
701 East Pratt Street
Baltimore, Maryland 21202
RE: The tariff classification of gloves from China
Dear Mr. Gregory:
In your letter dated February 18, 2010, you requested a tariff classification ruling. The samples submitted will be returned.
Style 23391 “Gorgonz Model 125 Light Duty Performance Work Glove” is full fingered work glove constructed of 100% polyester fleece fabric. The glove features coated fabric overlays at various areas of the palmside which includes the center of the palm, beneath the base of the palmside fingers, a portion of the palmside thumb, the top portion of both the forefinger and index finger. A coated fabric overlay at the thumb/forefinger crotch extends up the outer thumb and outer forefinger and overlaps a portion of the backside forefinger. The backside of the glove features overlays at the top portion of the forefinger, index finger and thumb. In addition, the glove features an elasticized wrist, side seams, a hemmed bottom, the numbers “125” embroidered on the backside forefinger, fourchettes, and a logo containing the “GORGONZ” trademark sewn onto the backside bottom. Your submission asserts that the glove is designed for light duty work applications in cold weather.
Style 23392 “Gongonz Model 225 Light Duty Exhale Performance Work Glove” is full fingered work glove constructed of 100% polyester fleece fabric. The glove features coated fabric overlays at various areas of the palmside, which include the center of the palm, beneath the base of the palmside fingers, a portion of the palmside thumb, at the top portion of the palmside fingers, and on a portion of the palmside thumb. A coated fabric overlay at the thumb/forefinger crotch extends up the outer thumb and outer forefinger. The backside of the glove features overlays at the top portion of the backside fingers and contains the patented “Exhale Heating System” which you state offers the wearer the opportunity to warm their hands by exhaling warm air into the port. In addition, the glove features an elasticized wrist, side seams, “225” embroidered on the backside forefinger, a hook and loop fastener at the wrist containing the logo with the “G” trademark, fourchettes, and a hemmed bottom. Your submission asserts that the glove is designed for light duty work applications in cold weather.
You assert that Styles 23391 and 23392 could possibly be classified as 6116.10.9500 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: With fourchettes: Other. The coated knit overlays comprise of less than 42 percent of the palmside surface area from the fingertips to the wrist.
Style 23410 “Gorgonz Model 525K Extra Durable with Grip Palm” is a lined and insulated work glove with a palmside from fingertips to the wrist constructed of a non-woven synthetic leather material consisting of 60% nylon and 40% polyurethane material. The glove features silicone dot coating covering the palmside that extends from the wrist to the fingertips. The backside thumb is made of a polyester terry fabric. The balance of the outershell is made up of 96% polyester and 4% spandex knit twill fabric. There are coated fabric overlays at the top portion of the backside fingers and thumb. A coated fabric overlay at the thumb/forefinger crotch extends up the outer thumb and outer forefinger. The backside of the glove contains the patented “Exhale Heating System” which you state offers the wearer the opportunity to warm their hands by exhaling warm air into the port. In addition, the glove features an elasticized bottom, side seams, fourchettes, a hook and loop fastener at the wrist, a side vent, and a logo containing the “GORGONZ” trademark sewn onto the backside bottom. You have indicated that the glove will be available in Models 525 and 550. You have also indicated that the glove possesses the same palm construction and design features of all gloves within the 500 series. The nylon fabric weighs more than 50% of the weight of coated fabric. The essential character of the glove is imparted by the palmside silicone dot coated non-woven fabric.
You assert that style 23410 is properly classified as 3926.20.4050 Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other: Other. However, the palmside fabric is a combination of nylon fibers and polyurethane which forms a non-woven fabric. Gloves constructed of a palmside of man-made non-woven fabric with a silicone dot coating are properly classified under 6216.00.2925, HTSUS.
The applicable subheading for Style 23391 “Gorgonz Model 125 Light Duty Performance Work Glove” and Style 23392 “Gongonz Model 225 Light Duty Exhale Performance Work Glove” will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% ad valorem.
The applicable subheading for Style 23410 and the 500 series, which includes Models 525 and 550 will be 6216.00.2925, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: with fourchettes: containing 50 percent or more by weight of cotton, man-made fibers or any combination thereof…subject to man-made fiber restraints. The duty rate will be 13% 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