CLA-2-42:OT:RR:NC:N3:354
Ms. Tina A. Cavaretta
Randa Logistics
200 James Drive East
St. Rose, LA 70087
RE: The tariff classification of gloves from China
Dear Ms. Cavaretta:
In your letter dated November 21, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Style 45DP03C002 is a man’s knit glove with an outer shell constructed of 61% polyester, 39% acrylic knit fabric. The glove features a lining, a suede palm patch extending onto a portion of the thumb, and a change in knit pattern on the cuff.
Style 45DK030005 is a man’s glove with a palm side constructed of cow leather and a back side constructed of 100% acrylic knit fabric. The glove features an elasticized wrist, a lining, leather fourchettes, a leather pull tab, and leather capping at the bottom of the cuff.
Style 45EF020006 is a man’s glove with a back side constructed of cow leather with the exception of a small portion of the knuckle area, which is constructed of a textile fabric. The palm side is constructed of a 100% polyester knit fabric with the exception of the fingertips, which are constructed of leather. The glove features textile fourchettes, an elasticized back side wrist, and a lining.
Style 45DK040014 is a man’s glove constructed from 95% polyester, 5% spandex knit fabric. The index and thumb fingertips are made from another textile material. The glove features fourchettes, a suede palm patch, a lining, a cuff made of foam sandwiched between textile fabric, and textile capping at the bottom of the cuff.
The applicable subheading for Style 45DP03C002 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes. The duty rate will be 18.6% ad valorem.
The applicable subheading for Style 45DK040014 will be 6116.93.9400, HTSUS, which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% ad valorem.
The applicable subheading for Style 45DK030005 and Style 45EF020006 will be 4203.29.1500, HTSUS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Gloves of horsehide or cowhide (except calfskin) leather: Other: With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 percent ad valorem.
Style 45DK030005 and Style 45EF020006 are eligible for a reduced rate of duty under subheading 9902.12.61, HTSUS, which provides for Gloves of horsehide or cowhide (except calfskin) leather, not specially designed for use in sports, not wholly of leather, the foregoing with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers (provided for in subheading 4203.29.15). The rate of duty will be 9.2% ad valorem with an effective period of on or before 12/31/2020.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4203.29.1500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4203.29.1500, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
You state that the classification of style 45DP03C002 is 6116.93.9400, HTSUS. We disagree. This classification provides for gloves with fourchettes and this style does not have fourchettes.
You state that the correct classification for style 45DK030005 is 4203.29.0800, HTSUS, which provides for certain horse or cow leather gloves, which are wholly of leather. We disagree with this classification as this style is not wholly of leather.
You state that the correct classification for style 45EF020006, is in heading 6216, HTSUS. We disagree. We believe the essential character of the glove is imparted by the leather.
You state that the correct classification for style 45DK040014 is in heading 6216, HTSUS, which provides for certain gloves that are not knit or crocheted. We disagree with this heading as this glove is made from knit fabric.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division