CLA-2-61:RR:NC:TA:354 F80676

Mr. Bruce Kindler
Kinco International, Inc.
P.O. Box 82345
Portland, OR 97282-0345

RE: The tariff classification of glove liners from China or Hong Kong.

Dear Mr. Kindler:

In your letter dated November 24, 1999, you requested a tariff classification ruling.

The submitted sample, style R-24, is an outseam constructed glove liner made of foam sandwiched between knit man-made fabric. The foam weighs more then 50% of the liner weight.

The applicable subheading for style R-24 will be 6116.10.4400, 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: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other: containing over 50 percent by weight of plastics or rubber. The duty rate will be 14.8 percent ad valorem. In 2000, the duty rate will be 13.9 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 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division