Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, New York 10022-3219
RE: The tariff classification of gloves from China.
Dear Mr. Pellegrini:
In your letter dated February 15, 2000, you requested a tariff classification ruling on behalf of I. Shalom & Company, Inc. The submitted sample will be returned as per your request.
Style 550-04 is a ladies’ acrylic string-knit glove with a ribbed knit fabric cuff. Overlays made of a finely knitted fabric with a cellular vinyl coating on the outer surface are sewn on the glove covering the palmside and backside from fingertips to wrist, including the palmside thumb. The cellular vinyl coated palmside overlay material imparts the essential character of the glove. You have indicated that style 550-04 will also be available in a different color as style 550-71.
With regards to the palmside overlay material (the vinyl) of the gloves we note that:
The classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Legal Note 2 to Chapter 59 provides, in pertinent part, that:
2. Heading 5903 applies to:
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:. . .
(5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); . . .
For these gloves, the finely knit textile fabric is present to merely reinforce the vinyl. Styles 550-04 and 550-71 are therefore classified in chapter 39.
The applicable subheading for styles 550-04 and 550-71 will be 3926.20.1050, 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: Seamless . . . Other: Other. 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 Brian Burtnik at 212-637-7083.
Robert B. Swierupski