CLA-2-39:RR:NC:TAB:354 L85718
Ms. Jennifer Parker
World Commerce Services, LLC
830 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of latex, nitrile and vinyl gloves from Malaysia
Dear Ms. Parker:
In your letter dated June 17, 2005, written on behalf of your client, High Five Products, Inc., you requested a tariff classification ruling.
You state that the gloves made of latex, nitrile, and vinyl will be manufactured in Malaysia and imported into San Juan, Puerto Rico. You have submitted samples of the latex exam gloves, item numbers #L970, L971, L972, L973 and L974 (powder-free, micro textured), and latex exam gloves, item numbers #L780, L781, L782, L783, L784 (powdered, smooth). You state that the Latex Exam Gloves are made up of 96% natural rubber latex and 4% accelerators and coagulants. All are seamless, ambidextrous, disposable gloves, with rolled cuffs, and are sold in boxes of 100 per box that are labeled “Latex Exam Gloves,” “Non-Sterile.”
You state that the nitrile gloves are made up of 95% acrylonitrile butadiene polymer (synthetic rubber), and approximately 5% accelerators and coagulants.
You state that the vinyl gloves are made from a polyvinyl chloride paste.
You have submitted a catalog from High Five, showing the remainder of the latex, nitrile and vinyl glove lines. They are identified in the catalog as follows:
Latex exam gloves, item numbers:
Powder free, textured: L901, L902, L903, L904
Powder free, poly coated: L951, L952, L953, L954
Powder free, aloe-coated: L930, L931, L932, L933, L934
Powder free, long cuff: L911, L912, L913, L914
Powdered, textured: L701, L702, L703, L704
Nitrile exam gloves, item numbers:
Powder free, white: N801, N802, N803, N804
Powder free, aloe-coated: N881, N882, N883, N884, N885
Powder free, blue: N851, N852, N853, N854
Powder free performance: N191, N192, N193, N194
Powder free long cuff: N891, N892, N893, N894
Vinyl exam gloves, item numbers:
Flex, powder free: V601, V602, V603, V604
Flex, powdered: V401, v402, V403, V404
Synthetic powder-free: Y201, Y202, Y203, Y204
The applicable subheading for the above mentioned latex gloves, which are disposable, non-sterile, ambidextrous exam gloves and are packaged in boxes of 100 per box, will be 4015.19.0510, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories (including gloves) for all purposes, of vulcanized rubber, surgical and medical. The rate of duty will be free.
The applicable subheading for the above mentioned nitrile exam gloves, which are disposable, non-sterile, ambidextrous exam gloves and are packaged in boxes of either 100 or 50 per box, will be 4015.19.0550, HTS, which provides for articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber, other than hard rubber: Gloves, mittens and mitts: Other: Medical…Other. The rate of duty will be free.
The nitrile powdered gloves that are identified in your catalog as item #N841, N842, N843 and N844 are featured as non-sterile, ambidextrous, durable disposable gloves for non-medical applications. Since these gloves are not designed for surgical or medical applications, the applicable subheading will be 4015.19.1010, HTS, which provides for articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: gloves: other: seamless…disposable. The rate of duty will be 3% ad valorem.
The applicable subheading for the above mentioned vinyl exam gloves, which are disposable, non-sterile, for medical use, labeled “exam gloves,”and packaged in boxes of 100 per box, will be 3926.20.1010, HTS, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: articles of apparel and clothing accessories (including gloves): gloves: seamless, surgical and medical. The rate of duty will be free.
For the vinyl, non-medical gloves identified as vinyl powder free, item numbers #V281, V282, V283, and V284, that are featured as non-sterile, ambidextrous, and sold in boxes of 100 per box, and for the vinyl powdered (clear) item numbers #V241, V242, V243, and V244 and the vinyl powdered (blue), item numbers # V261, V262, V263 and V264 that are featured as non-sterile, ambidextrous, and “ideal for food handling and other industrial applications,” and sold in boxes of 100 per box, the applicable subheading will be 3926.20.1020, HTS, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): gloves, mittens and mitts: seamless…other: disposable. 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division