CLA-2-39:S:N:N3H:354 870226

Mr. Michael F. Watson
A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of a disposable polyethylene glove from Hong Kong.

Dear Mr. Watson:

In your letter dated December 23, 1991, on behalf of Work Well Company, you requested a tariff classification ruling. Your submitted sample is a transparent disposable glove made from embossed polyethylene. The ambidextrous glove is formed using two sheets of clear polyethylene that are cut and heat sealed to form a seam around the edges of the hand, fingers and thumb. It is the type of glove intended to be disposed of after one time use.

The applicable subheading for the glove will be 3926.20.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories (including gloves): gloves: Other: other, disposable. The rate of duty will be 14 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport