CLA-2-62:RR:NC:TA:354 L84908

Mr. Jim Brown
Southern Glove, Inc.
P.O. Box 579
Conover, North Carolina 28613

RE: The tariff classification of gloves from Honduras.

Dear Mr. Brown:

In your letter dated May 13, 2005, you requested a tariff classification ruling.

Three styles of work gloves were provided for review. Styles U10JJNTNC and U12NTNC are men’s outseam constructed clute cut work gloves made of woven cotton fabric. The bottoms of both styles are unfinished with open wrists.

Style U243CBTNI is a ladies’ clute cut work glove with an outershell made of woven cotton with a lined palmside, thumb and forefinger. The glove features an open gauntlet cuff measuring approximately 1-3/4 inches long and a woven fabric overlay on backside knuckle area. The applicable subheading for all styles will be 6216.00.3800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: Other: Of cotton: Other: Without fourchettes. The duty rate will be 23.5 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division