CLA-2-39:RR:NC:TA:354 D88667

Ms. Sharon Chandler
Clear Freight Inc.
545 Andover Park West, Suite 201
Seattle, Washington 98188

RE: The tariff classification of vinyl gloves from Malaysia and Japan.

Dear Ms. Chandler:

In your letter dated February 24, 1999, you requested a tariff classification ruling on behalf of Atlas Glove/Showa Co. (U.S.A.), Inc.

Three samples of household cleaning and dishwashing gloves constructed of vinyl chloride resin were submitted for review. Style #06 (also known as B0700) is seamless and has an unfinished pinked cut edge at the open gauntlet cuff.

Styles #16 and #26 are similar to style #06 except for the addition of a flock lining and a textured finish across the palm area and at the backside fingertips.

The applicable subheading for all styles will be 3926.20.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): gloves: seamless . . . other: other. The rate of duty will be Free.

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.


Robert B. Swierupski
National Commodity
Specialist Division