CLA-2-39:61:S:N:N3H:354 870145

Mr. Ken Miller
Elco Freight International, Inc.
The Hemisphere Center
Route 1 & 9 South and International Way
Suite 304
Newark, NJ 07114

RE: The tariff classification of gloves from Japan or Taiwan.

Dear Mr. Miller:

In your letter dated November 26, 1991, on behalf of Excell Products Corp. you requested a classification ruling.

You have submitted three samples. Style G-20 is a seamless 100% PVC glove with a flocked inner surface. Style G-5 is a seamless unlined glove of a 100% PVC with a rolled cuff. Style 500 is a finely rib knit cotton glove completely coated with PVC. All three gloves extend above the wrist.

The applicable subheading for the Styles G-20 and G-5 will be 3926.20.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories (including gloves): gloves: seamless, other: other. The duty rate will be 3.7 percent ad valorem.

The applicable subheading for Style 500 will be 6116.10.7040, HTS, which provides for gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber: knitted or crocheted: other, other. The duty rate will be 14 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