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

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

RE: The tariff classification of gloves from Vietnam.

Dear Ms. DeJager:

In your letter dated July 26, 2013, you requested a tariff classification ruling. A sample glove labeled as style 4031 was included with your request. A previous version of this style was the subject of New York Ruling N200467, dated February 16, 2012. Although the glove has a different construction and fiber composition, you have retained the original style number. The sample submitted is being retained by this office.

In its current design, Style 4031 is a full fingered work glove with a complete palmside composed of a knit substrate that is coated with plastic, which you refer to as TP-X, made up of 71% PVC, 19% cotton, and 10% polyester fabric. The palmside of the glove features a layer of Superfabric®, which is a resin dot coated woven man-made fabric comprised of 57% plastic and 43% polyester that provides a high level of cut and abrasion protection. Below the Superfabric® is a 100% polyurethane NovaDry liner, which provides the waterproof feature of the gloves. The glove is lined with a thin layer of non-woven material that covers the Thinsulate® fabric, which provides additional protection from cold temperatures. The backside of the glove is made up of 96% nylon and 4% polyurethane knit stretch fabric, which is foam coated on the underside. The backside of the glove features various TPR plastic shapes attached to it via a sonic welding process, to provide the wearer with added impact protection. The glove also features fourchettes made of synthetic leather, a TP-X patch at the thumb/forefinger crotch area, side seams, an inner layer of foam located across the backside knuckle area, a cuff made of neoprene sandwiched between two finely knitted fabrics, a pull tab sewn onto the palmside cuff, and capping along the bottom of the cuff. The essential character of the glove is imparted by the coated knit palmside fabric.

The applicable subheading for the current version of style 4031 will be 6116.10.9500, 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: Other. The rate of duty will be 7% 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 Dianne Wickware at (646) 733-3054.

Sincerely,

Myles B. Harmon
Acting Director
National Commodity Specialist Division