CLA-2-61:RR:NC:TA:354 I87932
Ms. Cari Grego
Dollar Tree Distribution, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320
RE: The tariff classification of a glove from China.
Dear Ms. Grego:
In your letter dated October 25, 2002, you requested a classification ruling.
The provided sample, Style SKU 804016, is a clute cut work glove with a complete palmside and the backside thumb, forefinger and pinky constructed of a PVC dot coated knitted cotton fabric in a brown color. The PVC dot coating weights less then 50% of the cotton fabric. The remaining two backside fingers are made of a knitted cotton fabric. The gloves feature a ribbed knit cuff. You have indicated that the gloves will also be available in pastel colors as gardening gloves.
The applicable subheading for Style SKU 804016 will be 6116.10.1720, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Cut and sewn from preexisting machine-knit fabric that is impregnated, coated or covered with plastics or rubber: Of vegetable fibers: Other . . . Subject to cotton restraints. The rate of duty will be 23.8%.
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