Ms. April M. DeJager
Performance Fabrics, Inc.
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505
RE: The tariff classification of gloves from China.
Dear Ms. DeJager:
In your letter dated February 15, 2013, you requested a tariff classification ruling. The sample submitted will be retained by this office.
Style 2085 is a pair of string-knit work gloves constructed of 50% polyethylene, 29% polyester, 14% glass fiber and 7% spandex with a polyurethane coating which covers the entire palm as well as a portion of the palmside cuff and overlaps the fingers and sides of the wearer’s hands. A polyurethane coating has also been applied to the underside fabric of the palms. The glove features an elasticized cuff and an overlock stitch finish at the cuff bottom.
With regards to the palmside material we note that the classification of plastics and textile combinations is governed by Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS) which provides, in pertinent part, that: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than…
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);... For these gloves, the fabric that makes up the palm sides is coated with polyurethane on both the palm side as well as on the underside of the palm, thereby coating both sides with such material. Therefore, this style is classified in chapter 39, HTSUS.
The applicable subheading for style 2085 will be 3926.20.1050, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 354 at (646) 733-3054.
Thomas J. Russo
National Commodity Specialist Division