CLA-2-40:S:N:N3:119 805996
Ms. Pamela Ervin, Import Manager
Expeditors International of Washington, Inc.
3645 E. Atlanta Avenue, Suite 2
Phoenix, Arizona 85040-2946
RE: The tariff classification of latex finger cots and latex
gloves from Korea
Dear Ms. Ervin:
In your letter dated January 16, 1995, on behalf of Q.R.P. dba
B-Tech
International, Tucson, Arizona, you requested a tariff classification
ruling. Samples of the two items were submitted.
The finger cots are made of 100 percent latex rubber, and are disposable
after each use. The gloves are also made of 100 percent latex rubber, and
are also disposable after each use. It is noted that the envelope
containing the gloves is not legally marked, and the marking "Korea/USA"
suggested by the importer for both the finger cots and the gloves is
ambiguous and unacceptable.
The applicable subheading for the latex finger cots will be
4014.90.5000, Harmonized Tariff Schedule of the United States (HTS), which
provides for hygienic or pharmaceutical articles... of vulcanized rubber
other than hard rubber... other. The rate of duty will be 4.2 percent ad
valorem.
The applicable subheading for the latex gloves will be 4015.11.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
articles of apparel and clothing accessories (including gloves), for all
purposes, of vulcanized rubber other than hard rubber: gloves: surgical and
medical. The rate of duty will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have
been filed without a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport