CLA-2-61:OT:RR:NC:N3:354

Ms. Jung Patton
Showa
579 Edison Street
Menlo, GA 30731-0008

RE: The tariff classification of gloves from Malaysia

Dear Ms. Patton:

In your letter dated December 1, 2016, you requested a tariff classification ruling.

The sample submitted, style 406, is a rubber dipped, string-knit work glove constructed from 85% nylon, 10% polyester and 5% polyurethane. The rubber coating covers the outer surface except for a portion of the cuff. The glove features an over-lock stitch finish at the cuff bottom and a lining. The essential character of the glove is imparted by the coated knit outer shell and you have indicated that the rubber is over 50% of the weight of the outer shell. The applicable subheading for this style will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other. The duty rate will be 7% 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 Calabrese at [email protected].


Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division