CLA-2-61:OT:RR:NC:N3:354
Ms. April M. DeJager
Performance Fabrics Inc.
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505
RE: The tariff classification of a glove from Vietnam.
Dear Ms. DeJager:
In your letter dated May 16, 2011, you requested a tariff classification ruling. The sample submitted will be returned.
Style 4028 is a full-fingered work glove with a complete palm side, including the palm side cuff, made up of a two-ply fabric consisting of an outer layer of synthetic leather and an inner layer, which is comprised of cotton fabric with a resin dot coating. Designs made of PVC are on the palm side of the glove, which you state are to enhance the grip of the wearer and to provide dexterity to utilize tools and equipment. The backside of the glove is made of stretch spandex fabric made up of 96% nylon and 4% polyurethane knit fabric, and backside impact protection made up of thermoplastic rubber. The glove features the HexArmor® name located on the palm side forefinger, fourchettes made of synthetic leather, a partially elasticized wrist, a HexArmor® label sewn onto the backside bottom cuff, and the HexArmor® logo on the lower bottom portion of the backside glove.
You assert that Style 4028, is properly classified under 6216.00.2425, Harmonized Tariff Schedule of the United States (HTSUS), which provided for Gloves, mittens and mitts: 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 any combination thereof . . . subject to man-made fiber restraints. However, the essential character of the glove is imparted by the synthetic leather palm side material. Therefore, your assertion for classification of the glove as 6216.00.2425 HTSUS, is not applicable.
The applicable subheading for Style 4028 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: Other: Of man-made fibers: Other: With fourchettes: Other. The duty rate will be 20.7 cents per kilogram plus 10.4% 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