CLA-2-62:RR:NC:WA:354 A88671

Ms. Nora Lee
G&G Co., Inc.
2917 Galleria Drive
Arlington, Texas 76011

RE: The tariff classification of rubber coated work gloves from Taiwan and/or China.

Dear Ms. Lee:

In your letter dated October 16, 1996 you requested a tariff classification ruling. The provided samples will be returned with this ruling letter per your request.

Four samples were submitted by your office. Style 6321 is a knitted cotton work glove with a rubber coating covering the entire palm side and backside fingers. The glove features a ribbed knit cuff.

Style 6321-F is a woven cotton work glove with a rubber coating covering the entire glove. The glove features a ribbed knit cuff.

Style 6331 is a woven clute cut cotton work glove with a rubber coating covering the entire palm side and backside fingers. The glove features a gauntlet cuff.

Style 6355 is a knitted cotton work glove with a rubber coating covering the entire glove including the open cuff.

The rubber coating on all styles exceeds 50% by weight of the gloves. The applicable subheading for styles 6321 and 6355 will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTS), 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 12.6 percent ad valorem.

The applicable subheading for styles 6321-F and 6331 will be 6216.00.2600, HTS, which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: other. The rate of duty will be 12.6 percent ad valorem.

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