CLA-2-62:RR:NC:TAB:354 I80959

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

RE: The tariff classification of synthetic leather gloves from China

Dear Mr. Malone:

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

Two samples were submitted. Style 202A is a full-finger glove made with a synthetic leather palm. Irregular shaped PVC reinforcement is overlaid on the palm and palmside of the fingers. The back of the hand is made from 92% nylon 8% spandex knit fabric. The second glove, Style 202B is similar to the first except that the index and middle fingers and thumb have exposed tips. The synthetic leather palm material imparts the essential character of both gloves.

The applicable subheading for both gloves will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes, other. The duty rate will be 21ยข/kg +10.5 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