CLA-2-61:S:N:N5:354 894416
Mr. Bruce Kindler
Kinco International, Inc.
P.O. Box 82345
Portland, OR 97282-0345
RE: The tariff classification of a coated textile glove from
China.
Dear Mr. Kindler:
In your letter dated January 21, 1994, you requested a
tariff classification ruling.
Your submitted sample, style 1714 is a cut and sewn work
glove. The back of the hand and 2 1/2 inch cuff is made of 100%
cotton woven fabric with cotton knit overlays coated with PVC on
the fingertips, the thumb and across the knuckles. The palm-
side is constructed of knit cotton fabric coated with PVC. You
indicate that the component breakdown by weight of the coated
knit portion is 64% PVC and 36% cotton. The essential character
of the glove is imparted by the vinyl coated palm-side.
The applicable subheading for style 1714, will be
6116.10.1300, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts, knitted or
crocheted: other: without fourchettes: cut and sewn from pre-
existing machine-knit fabric that is impregnated, coated or
covered with plastics or rubber: of vegetable fibers: containing
over 50 percent by weight of plastics or rubber. The rate of
duty will be 25 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