CLA-2-61:RR:NC:N3:TA:354
Ms. Sandra Tovar
CST, Inc.
500 Lanier Ave.
W. Suite 901
Fayetteville, GA 30214
RE: The tariff classification of a glove from China.
Dear Ms. Tovar:
In your letter dated January 22, 2012, you requested a tariff classification ruling.
Styles 8801 and 8860 are work gloves with a palmside from the fingertips to the wrist constructed of imitation suede leather made of 17% aramid 53% nylon 19% polyurethane 11% spandex woven fabric. Numerous overlays made of a finely knitted fabric with a textured finish heavy PVC coating on the outer surface are found on the palmside. The overlays comprise over 90 percent of the palmside surface area from the fingertips to the wrist. One of the overlays also covers the thumb/forefinger crotch extending up the edges of both fingers and overlaps the backside thumb. The backside features foam inserts from the top of the wrist to the bottom of the fingers covered by a high visibility laminated spandex fabric that extends partially up the fingers and thumb. The glove also features knitted fabric fourchettes, a capped neoprene cuff measuring approximately 3 inches in length and rubber/plastic overlays on the back of the fingers and thumb, which you state is for impact resistance. Style 8860 also features a waterproof membrane and a micro fleece lining.
You assert that the gloves are properly classified as 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. However, the essential character of the gloves is imparted by the palmside coated knit fabric overlays.
The applicable subheading for styles 8801 and 8860 will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTS), which provides Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The duty rate will be 7% ad valorem.
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,
Thomas J. Russo
Director,
National Commodity Specialist Division