CLA-2-61:OT:RR:NC:N3:354
Ms. Jung Patton
Showa Best Glove Inc.
579 Edison Street
Menlo, GA 30731
RE: The tariff classification of gloves from Vietnam
Dear Ms. Patton:
In your letter dated December 4, 2018, you requested a tariff classification ruling.
Style 576 is a string-knit work glove constructed from 50% polyethylene, 25% polyester, 15% glass fiber, 5% polyurethane and 5% nylon. The glove features two colors of a rubber dip coating which covers the entire palm as well as a portion of the palmside cuff, and overlaps the backside upper portion of the glove. You have indicated that the weight of the textile fibers is 50% or more of the weight of the glove. The glove features an overlock stitch finish at the cuff bottom.
Style 577 is a string-knit work glove constructed from 50% polyethylene, 15% polyester, 15% glass fiber, 15% nylon and 5% polyurethane. The glove features two colors of a rubber dip coating which covers the entire palm and back from fingertips to wrist as well as a portion of the palm and back side cuffs. Based on the figures submitted this glove does not contain textile fibers that are 50% or more of the weight of the glove. The glove features an overlock stitch finish at the cuff bottom.
The applicable subheading for Style 576 will be 6116.10.5520, 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: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: subject to man-made fiber restraints. The rate of duty will be 13.2% ad valorem.
The applicable subheading for Style 577 will be 6116.10.6500, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other. The rate of duty 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 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