CLA-2-39:RR:NC:WA:354 A82147

Ms. Tracy M. Field
Arnall Golden & Gregory
2800 One Atlantic Center
1201 West Peachtree Street
Atlanta, Georgia 30309-3450

RE: The tariff classification of polyvinyl alcohol disposable gloves from China

Dear Ms. Field:

In your letter dated April 5, 1996, on behalf of Isolyser Company, Inc., you requested a tariff classification ruling.

You have submitted a sample of style 36D1000 which is a string knit polyvinyl alcohol disposable glove with a self ribbed cuff. You indicated that the gloves are ambidextrous and are designed for single-use only. You suggested classification under 3926.20.4010, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): gloves: other: other: disposable. However, see Chapter 39 Note 2 (m) which states that the chapter does not cover goods of section XI (textiles and textile articles). Chapter 54 Note 1. should be referred to for the definition of man-made fibers which is as follows: Throughout the tariff schedule, the term "man-made fibers" means staple fibers and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The applicable subheading for style 36D1000 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 19.6% percent ad valorem. Style 36D1000 falls within textile category designation 631. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division