CLA-2-61:OT:RR:NC:N3:354
Mr. Rex Bolick
Southern Glove, Inc.
749 AC Little Drive
Newton, NC 28658-3769
RE: The tariff classification of a fingerless mitt and sleeve from Honduras.
Dear Mr. Bolick:
In your letter, you requested a tariff classification ruling.
Style DK-14TH is a fingerless string-knit mitt, which you state is constructed of 98% aramid, 2% polyester fibers. The mitt features a thumb hole with an overlock stitch finish, an overlock stitch finish at the bottom, and measures approximately 13½ inches in length. You state that this item offers the wearer protection from sharp objects and is cut resistant.
Style DK-14 is a sleeve constructed of 98% aramid, 2 % polyester knit fabric. The sleeve measure approximately 14 inches in length. You state that this item offers the wearer protection from sharp objects and is cut resistant.
The applicable subheading for style DK-14TH will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for style DK-14 will be 6117.80.9540, HTSUS, which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other. The duty rate will be 14.6% ad valorem.
You assert that subheading 6117.80, HTSUS, is the proper classification for both styles. However, style DK-14TH cannot be classified under that provision, as this item features a separation for the thumb, which makes it a mitt of 6116.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division