CLA-2-61:RR:NC:TAB:354 I80958

Mr.Ryan Malone
Emerald Glove Co.
316 Marina Drive
Seal Beach, CA 90740

RE: The tariff classification of knit gloves from China

Dear Mr. Malone:

In your letter dated April 25, 2002, you requested a tariff classification ruling.

Two samples were submitted. Style 001A is a full-finger glove made with finely knit 48% nylon 46% polyester 6% spandex fabric. Irregular shaped PVC reinforcement is overlaid on the palm and palmside of the fingers. A hook and loop fabric tab secures a side vent. The second glove, Style 001B is similar to the first except that the index and middle fingers and thumb have exposed tips. The knit material imparts the essential character of both gloves.

The applicable subheading for both gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.8 percent ad valorem.

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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division