Mr. Keith Edwards
George Glove Company, Inc.
301 Greenwood Avenue
Midland Park, New Jersey 07432
RE: The tariff classification of gloves from Korea, China and Hong Kong.
Dear Mr. Edwards:
In your letter dated February 22, 2000, you requested a classification ruling.
Three samples were provided for review. Styles P/N 90732 (size Med) and P/N 90743 (size Lg) are knitted fabric booties which resemble a sock, the items do not have an applied sole. You have indicated that the items will be available in the following two different cotton blends: either a 90% cotton 10% spandex fabric or a 95% cotton 5% spandex fabric. Additionally, your letter states the items will be used with skin crème at night to soften the skin on the feet.
Styles P/N 87323 (size Lg/XL) and P/N 87322 (size Med/Sm) are gloves constructed of a knitted 90% cotton 10% spandex fabric. The gloves feature a partially elasticized wrist on the palmside, fourchettes, and a hemmed bottom. You have indicated that the gloves will be used by military honor guards.
Style P/N 21666 is an 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.
With regards to the palmside overlay material (the vinyl) of style P/N 21666 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); . . .
In style P/N 21666, the finely knit textile fabric is present to merely reinforce the vinyl. The gloves are therefore classified in chapter 39.
Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names when marking textile products.
The applicable subheading for styles P/N 90723 and P/N 90743 will be 6115.92.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: other: of cotton: other: other. The duty rate will be 13.9 percent ad valorem.
The applicable subheading for styles P/N 87323 and P/N 87322 will be 6116.92.7450, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: with fourchettes . . . jersey type, brushed or napped fabric. The duty rate will be 24.1 percent ad valorem.
The applicable subheading for style P/N 21666 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.
Styles P/N 90723 and P/N 90743 fall within textile category designation 332 and styles P/N 87323 and P/N 87322 fall within textile category designation 331. Based upon international textile trade agreements products of Korea, China, and Hong Kong are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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