CLA-2-61:RR:NC:TA:354 G84139
Ms. Gilda E. Jennings
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, Michigan 48084-3163
RE: The tariff classification of gloves from Taiwan and the Philippines.
Dear Ms. Jennings:
In your letter dated November 10, 2000, you requested a classification ruling.
Two samples were provided for review. Style 80-82-47 is a glove with a complete palmside constructed of a finely knit fabric covered with embossed neoprene rubber. The backside of the glove is made of neoprene laminated between knitted camouflage printed polyester fabric on the outside and a solid color knitted fabric on the inside. The glove features a partially elasticized wrist, a backside wrist tightener which is secured by means of hook and loop fasteners, and fourchettes and sidewalls made of a knitted fabric. The cumulation of features indicates design suitable for the sport of hunting near or on the water.
Style 80-82-51 is an acrylic string-knit glove with a PVC dot coating on the palmside extending from the fingertips to the wrist. The PVC coating weighs less then 50% of the glove weight.
The applicable subheading for style 80-82-47 will be 6116.10.0800, 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 gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for style 80-82-51 will be 6116.10.5520, HTS, 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 duty rate will be 13.5 percent ad valorem.
Style 80-82-51 falls within textile category designation 631. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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