CLA-2-61:RR:NC:TA:354 H87393

Ms. Dana L. Bounds
Fritz Companies
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of gloves from China.

Dear Ms. Bounds:

In your letter dated January 30, 2002, you requested a tariff classification ruling on behalf of Midwest Quality Glove, Inc. The provided samples will be returned as per your request.

The provided samples, styles 528178 and 528278, are clute cut garden gloves with a complete palmside from fingertips to wrist and a complete thumb and forefinger made of a knitted cotton fabric with a PVC mini dot coating. The backside of the glove is made of knitted cotton. The gloves feature a ribbed knit cuff.

The applicable subheading for styles 528178 and 528278 will be 6116.10.1720, 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 preexisting machine-knit fabric that is impregnated, coated or covered with plastics or rubber: Of vegetable fibers: Other . . . Subject to cotton restraints. The rate of duty will be 23.8%.

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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division