Ms. Teresa L. Summerville
Midwest Gloves and Gear
835 Industrial Road
Chillicothe, MO 64601
RE: The tariff classification of a glove from China
Dear Ms. Summerville:
In your letter dated October 5, 2020, you requested a tariff classification ruling. A sample was not submitted with this request.
Style 62K0 is a polyurethane coated string-knit work glove constructed of 52% polyurethane coating, 48% polyester. The glove features a polyurethane coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. In addition, the palm has some coating on the underside. You have indicated that the weight of the textiles is less than 50% of the weight of the glove.
You suggest that this glove should be classified under 3926.20.1050, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Based on Chapter 59 Note 2, this item is not considered to be a plastic of Chapter 39 and remains classified as textile. As the gloves are neither completely embedded nor entirely coated or covered on both sides with plastic and the textile material is present for more than reinforcement, they remain textile gloves in heading 6116. See Headquarters Ruling (HQ) H246529, dated December 20, 2013, for a detailed explanation.
The applicable subheading for this style will be 6116.10.6500, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: other. The rate of duty will be 7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6116.10.6500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6116.10.6500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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.
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, please contact National Import Specialist Karen Sikorski at [email protected]
Steven A. Mack
National Commodity Specialist Division