CLA-2-61:OT:RR:NC:N3:354

Ms. April M. DeJager
Performance Fabrics, Inc
2000 Oak Industrial Drive
Grand Rapids, MI 49505

RE: The tariff classification of gloves from Vietnam.

Dear Ms. DeJager:

In your letter dated June 6, 2013, you requested a tariff classification ruling. The sample submitted will be returned.

Style 4039 is a mechanic’s work glove with a palmside constructed of 100% cotton knit fabric coated in nitrile. You have indicated that the weight of the palmside fabric is 50% cotton, 50% nitrile. The backside is constructed of spandex and features TPR molds which are designed for impact protection. The glove features fourchettes, a backside polyester lining, a palmside plastic coated cotton lining, a nylon pull tab and a cuff made of neoprene sandwiched between two finely knitted fabrics. The essential character of the glove is imparted by the coated knit cotton palmside.

The applicable subheading for style 4039 will be 6116.10.7510, 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: with fourchettes: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: subject to cotton restraints. The duty rate will be 13.2 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 Lisa Anschlowar at (646) 733-3054.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division