CLA-2-62:RR:NC:TA:354 G86328

Mr. Jim Brown
Southern Glove, Inc.
P.O. Box 579
Conover, North Carolina 28613-0579

RE: The tariff classification of gloves from Honduras.

Dear Mr. Brown:

In your letter dated January 10, 2001, you requested a classification ruling.

Two samples were submitted for review. Style UG75NI-BKW is a clute cut work glove constructed of a woven cotton shell with a ribbed knit cuff. The glove features an inner lining made of rayon at the palm and thumb.

Style U3203C is a clute cut work glove with a palmside from fingertips to wrist and a backside forefinger constructed of a PVC dot coated knitted cotton fabric. You have indicated that the PVC coating weighs less then 50% of the knitted cotton fabric weight. The remaining three backside fingers are constructed of knitted material. The glove features a ribbed knit cuff.

The applicable subheading for Style UG75NI-BKW will be 6216.00.3800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of cotton: other: without fourchettes. The duty rate will be 24 percent ad valorem.

The applicable subheading for Style U3203C will be 6116.10.1720, 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: of vegetable fibers: other . . . subject to cotton restraints. The duty rate will be 24 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