Mr. Jeffrey M. Flood
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification gloves from China and Vietnam
Dear Mr. Flood:
In your letter dated June 21, 2016, you requested a tariff classification ruling.
The sample submitted, item #014-0065, is a glove constructed from 100% polyester knit fleece fabric. The palm side features one plastic coated knit fabric overlay on the mid-palm and two knit textile overlays on the tips of the index finger and thumb. The glove also features a hook and clasp. The essential character of the glove is imparted by the polyester knit fabric.
The applicable subheading for this item will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6% ad valorem.
You state that the correct classification for this item should be 3926.20.4050, HTSUS; however, this classification does not apply as this classification provides for plastic gloves. Your glove is made of a textile, with the exception of a plastic coated knit overlay.
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 https://hts.usitc.gov/current.
The sample will be returned to you under separate cover.
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 K. Lenore Calabrese at [email protected]
Steven A. Mack
National Commodity Specialist Division