CLA-2-61 OT:RR:NC:N3:354
Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250
RE: The tariff classification of gloves from China.
Dear Mr. Gonzalez:
In your letter dated October 1, 2013, on behalf of Custom LeatherCraft Mfg. Co., you requested a tariff classification ruling.
Style 160XL is a full-fingered work glove with a palm side constructed of synthetic leather textile fabric and a back side constructed of spandex knit fabric. PVC coated knit fabric overlays constructed of 65% polyester and 35% cotton fabric cover the majority of the palm side. You have indicated that the weight of the PVC is over 50% of the weight of the fabric. Areas not covered by overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The glove features fourchettes, a terry cloth backside thumb, a rubber hook and loop closure and knuckle and finger protection.
Style 140L is a work glove with a palm side constructed of synthetic leather textile fabric and a back side constructed of spandex knit fabric. PVC coated knit fabric overlays constructed of 65% polyester and 35% cotton fabric cover the majority of the palm side. You have indicated that the weight of the PVC is over 50% of the weight of the fabric. Areas not covered by overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The glove features fourchettes, a terry cloth backside thumb, a rubber tab hook and loop closure, knuckle and finger protection and thumb, index, and middle fingers that are half-fingered.
The essential character of both styles of gloves is imparted by the palm side coated knit fabric overlays.
The applicable subheading for styles 160XL and 140L 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 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division