CLA-2-61:OT:RR:NC:N3:354
Mr. Paul Diedrich
Sandler & Travis Trade Advisory Services, Inc.
300 Galleria Officentre, Suite 400
Southfield, MI 48034
RE: The tariff classification of a glove from China
Dear Mr. Diedrich:
In your letter dated July 11, 2017, you requested a tariff classification ruling on behalf of your client, Performance Fabrics dba HexArmor. A sample glove labeled as style 4027 was included with your request. A previous version of this style was the subject of New York Ruling N272341 dated February 11, 2016. Although the glove has a different construction and fiber composition, you have retained the original style number. The sample submitted is being retained by this office.
In its current design, Style 4027 is a full-fingered work glove with an outer shell palm side from fingertips to wrist made of a coated knit fabric constructed from 50% polyvinyl chloride 40% polyester and 10% cotton. The backside of the glove is constructed from a knit spandex fabric and features thermoplastic rubber molds which are designed for impact protection. The palm side features an inner layer of fabric constructed of 53% cotton, 47% plastic. The glove also features a hook and loop closure at the elastic wrist, and a pull tab. The essential character of the glove is imparted by the palm side outer shell coated knit fabric.
The applicable subheading for this style will be 6116.10.4820, 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: cut and sewn from pre-existing machine knit fabric that is impregnated, coated or covered with plastics or rubber: other: other: subject to man-made fiber restraints. The rate of duty will be 18.6% ad valorem.
You state that the correct classification of this glove is 6116.10.5520, which provides for other knit gloves coated with plastics or rubber, without fourchettes, other than gloves cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber. This classification does not apply as this glove is cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber.
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 https://hts.usitc.gov/current.
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