CLA-2-62:OT:RR:NC:TA:354
Mr. Mac McPhillips
Richard Murray & Co., Inc.
109 North Conception Street
Mobile, Alabama 36602
RE: The tariff classification of gloves from Guatemala.
Dear Mr. McPhillips:
In your letter dated October 27, 2010 you requested a tariff classification ruling, on behalf of your client, Showa Best Glove Inc. The samples submitted will be returned.
Three samples of gloves were submitted for review. Style 66NF-10 “NITTY GRITTY” is a pair of work gloves constructed of 100% woven cotton fabric with a rubber dip coating, which covers the entire glove except for a portion of the sewn-on cuff and the lower backside bottom. The gloves feature a hemmed bottom, a brushed inner surface, the “Best” trademark on the backside cuff, a side seam, and an elasticized band located on the lower portion of the backside. You have indicated that the weight of the coating exceeds 50% of the weight of the woven cotton fabric.
Style 4000P-10 “Nitri-Flex” is a pair of work gloves constructed of 100% knit cotton fabric with a nitrile dip coating, which covers the entire glove except for a portion of the backside and a portion of the sewn-on rib knit cuff. The gloves feature the “Best” trademark located on the backside, side seams and an inner brushed surface. You have indicated that the weight of the coating is less than 50% of the weight of the knit cotton fabric.
Style 7000-10 “Nitri-Pro” is a pair of adult full-fingered work gloves constructed of 100% knit cotton fabric with a nitrile dip coating, which covers the entire glove except for the lower bottom portion of the sewn- on rib-knit cuff. The glove features side seams, the “Best” trademark on the backside and an inner brushed surface. You have indicated that the weight of the coating exceeds 50% of the weight of the knit cotton fabric.
In your letter you make reference to Style 7000-10 “Nitro-Pro” as properly classified under 6116.10.1300, 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 pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: Of vegetable fibers: Containing over 50 percent by weight of plastics or rubber. However, it appears that the dip coating applied to the fabric used in the construction of the gloves was not applied prior to its construction. Your assertion for classification of the gloves under 6116.10.1300, HTSUS is not applicable. Therefore, we are classifying Style 7000-10 “Nitro-Pro” as gloves which are dip coated after the fabric was cut or sewn together under 6116.10.6500, HTSUS.
The applicable subheading for Style 66NF-10 “NITTY GRITTY” will be 6216.00.2600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for HTS, which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: other. The rate of duty will be 7%.
The applicable subheading for Style 4000P-10 “Nitri-Flex” will be 6116.10.5510, 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: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof . . . subject to cotton fiber restraints. The duty rate will be 13.2 percent ad valorem.
The applicable subheading for Style 7000-10 “Nitri-Pro” 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.
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