CLA-2-42:OT:RR:NC:N3:354
Ms. Amy Martella
Seattle Glove, Inc.
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of gloves from China
Dear Ms. Martella:
In your letters dated October 23 and September 16, 2019, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style HGLP5 is a work glove with a palm side constructed from goatskin leather. The back side is constructed of 48% high performance polyethylene, 32% glass, 10% nylon 10% polyurethane knit fabric. The glove features fourchettes, a knit lining, capping at the cuff, thermoplastic rubber molds sewn to the back side, reinforcement patches on the back side fingertips, a hook and loop closure at the wrist, a leather thumb crotch reinforcement patch and a small leather reinforcement patch on the palm with padding underneath. The essential character of the glove is imparted by the goat skin leather palm side. The sample submitted is a size medium. In your correspondence, you state that the glove is considered unisex. However, we find Style HGLP5 to be a men’s medium sized glove. As such, the glove will be classified under the provision for men’s gloves.
The applicable subheading for this style will be 4203.29.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather, gloves, mittens and mitts, other, other, other, men’s, lined”.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4203.29.3020, HTSUS, unless specifically excluded, are subject to an additional 25 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 4203.29.3020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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