CLA-2-40 OT:RR:NC:N3:354
Ms. Marilyn Matthews
Johnson Outdoors Diving LLC
Dba Scubapro
1166 Fesler St.
El Cajon, CA 92020
RE: The tariff classification of diving gloves from Bulgaria.
Dear Ms. Matthews:
In your letter dated October 11, 2013 you requested a tariff classification ruling.
Style 58.080.500, identified as the Easydon dryglove, is a diving glove constructed of 100% latex rubber. The glove features a plastic ring at the wrist and a tight fitting extended cuff. A 100% acrylic string-knit glove is also included to provide additional warmth to the scuba diver.
The applicable subheading for the latex rubber outer glove will be 4015.19.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: gloves: Other: Seamless, Other.” The rate of duty will be 3 percent ad valorem.
The applicable subheading for the 100% acrylic knit glove will be will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other:” The rate of duty will be 18.6 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