CLA-2-62: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 September 9, 2011, you requested a tariff classification ruling. The sample submitted will be returned.

Style 4032 is a pair of full-fingered work gloves with a complete palm side, from fingertips to wrist, composed of synthetic leather. The palm side of the gloves feature a lining composed of Superfabric®, which is comprised of cotton fabric with a resin dot coating. The backside of the gloves feature a stretch spandex fabric made up of 96% nylon and 4% polyurethane knit fabric. The gloves also feature side seams, the HexArmor® name located on the backside, fourchettes made of synthetic leather, a HexArmor® label sewn onto the backside cuff, a side vent, a sewn-on cuff made of neoprene sandwiched between two finely knitted fabrics with a thermoplastic hook and loop fastener containing the Hex Armor logo.

The applicable subheading for Style 4032 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