CLA-2-62:OT:RR:NC:N3:354

Ms. April 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 October 10, 2011, you requested a tariff classification ruling. The sample submitted will be returned.

You have submitted a sample of a glove, Style 4036. You state that the gloves are impact, cut, and abrasion resistant. Style 4036 is a lined full-fingered glove with a complete palmside from fingertips to wrist and thumb made up of 71% PVC, 19% cotton and 10% polyester woven Kevlar fabric. The palmside features an inner layer composed of what you state is HA607 fabric, which is comprised of cotton fabric with resin dot coating. The backside of the glove is made up of knit stretch fabric which is foam coated on the underside. The backside of the glove features various thermal plastic rubber shapes which are designed for impact protection. Other features include a wrist cuff made up of neoprene sandwiched between 2 finely knitted fabrics, fourchettes made up of synthetic leather fabric, side seams, a pull tab sewn on the palmside cuff, a waterproof barrier, the HexArmor® name and logo located on the lower portion backside, and a hemmed bottom.

The applicable subheading for the Style 4036 will be 6216.00.3100, 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: Other. 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