CLA-2-62:OT:RR:NC:N3:354

Ms. April DeJager
Performance Fabrics, Inc.
DBA HexArmor
2000 Oak Industrial Dr. NE
Grand Rapids, MI 49505

RE: The tariff classification of a work glove from Vietnam.

Dear Ms. DeJager:

In your letter dated March 19, 2014, you requested a tariff classification ruling.

Style 2122 is a work glove, which you state has a palm side constructed of a non-knit 60% nylon, 40% polyurethane fabric with a silicone coating from fingertips to wrist. The backside of the glove is constructed of what you state is 97% nylon, 3% spandex knit fabric with a layer of foam and a lining. The glove features fourchettes, a terry cloth brow wipe, an elastic cuff with a rubber hook and loop closure and a pull tab. The essential character of the glove is imparted by the coated non-knit palm side fabric.

The applicable subheading for this style will be 6216.00.2925, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: with fourchettes: containing 50 percent or more by weight of cotton, man-made fibers or any combination thereof: subject to man-made fiber restraints. The duty rate will be 13% 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 K. Lenore Ort at k.lenore.ort @cbp.dhs.gov.

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division