CLA-2-62 OT:RR:NC:N3:354
Ms. April M. DeJager
Performance Fabrics, Inc.
2000 Oak Industrial Dr. NE
Grand Rapids, MI 49505
RE: The tariff classification of gloves from Vietnam.
Dear Ms. DeJager:
In your letter dated November 14, 2013, you requested a tariff classification ruling.
Style 2024 is a work glove with a triple layer palm side. The outer layer is constructed of cotton woven fabric, the mid-layer is constructed of polyester woven fabric and the liner is constructed of cotton knit fabric. The back side of the glove is constructed of a knit fabric with TPR molds which are designed for impact protection. The glove features fourchettes, a pull tab and a neoprene cuff sandwiched between finely knit fabrics. You have stated that the outer layer has a coating on the underside; however, for tariff purposes the fabric is not considered coated. The essential character of the glove is imparted by the palm side cotton woven fabric.
The applicable subheading for style 2024 will be 6216.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts: Other: Of cotton: Other: With fourchettes.” The rate of duty will be 23.5 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