CLA-2-39:RR:NC:TA:354 C83839

Ms. Judy Miller
WalMart Stores, Inc.
702 SW 8th Street
Bentonville, Arkansas 72716-4318

RE: The tariff classification of gloves from China.

Dear Ms. Miller:

In your letter dated January 23, 1998, you requested a tariff classification ruling. Your sample will be returned as per your request.

The provided sample, style 81015, is a foam lined men's glove with a palmside and backside constructed of a cellular material with a finely knit fabric backing. The balance of the outershell material, which includes the sidewalls, fourchettes and the cuff, is composed of a ribbed knit acrylic fabric. The glove features a cellular vinyl palm patch, additional foam on the back of the hand, a hook and clasp, a partially elasticized wrist, and internal knuckle reinforcement made of a finely knit fabric sandwiched between a thin vinyl coating and a thin foam coating. The essential character of the glove is imparted by the cellular vinyl outershell material. The applicable subheading for the glove will be 3926.20.4050, 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: other: other . . . other. The rate of duty will be 11 percent ad valorem.

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 212-466-5880.


Robert B. Swierupski
National Commodity
Specialist Division