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. Correction to Ruling Number N188951
Dear Ms. DeJager:
This replaces Ruling Number N188951, dated November 4, 2011, which contained a mistake of fact. In that ruling, the glove was described as being made of woven fabric. The classification of Style 4036 was stated as 6216.00.3100, HTSUS. You have now stated that the fabric is knit, which was confirmed by the sample that you submitted. The glove is correctly classified in 6116.10.9500, HTSUS. A complete corrected ruling follows.
You have submitted a sample of a glove, Style 4036, which is referred to as “Chrome.” Style 4036 is a full-fingered 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 features an inner layer of HA607P, which you state is cotton knit substrate that is coated with resin dots and made up of 53% plastic and 47% cotton fabric. It is this feature that provides the wearer with a high level of cut, abrasion and puncture protection. Below the layer of HA607P is a 100% PU NovaDry liner, which provides the waterproof feature of the gloves. The gloves are lined with a layer of 100% polyester Thinsulate® fabric. The backside of the glove is made up of knit stretch material, which is foam coated on the underside. The backside of the glove features various TPR plastic shapes, which are designed for impact protection. Other features include fourchettes made up of synthetic leather, a TP-X patch at the thumb/forefinger crotch area, a wrist cuff made up of neoprene sandwiched between 2 finely knitted fabrics, side seams, a pull tab sewn on the palmside cuff, the HexArmor® name and logo on the backside lower portion of the glove, 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 Style 4036 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 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 Dianne Wickware at 646-733-3054.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division