CLA-2-62:RR:NC:TA:354 L86943

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 August 10, 2005, you requested a tariff classification ruling.

Style U30183-5P is a lined clute cut work gloves made of a woven cotton fabric with a second layer of inner lining on the palmside, the complete thumb, and complete forefinger. The glove features a backside knuckle overlay and a ribbed knit cuff.

The applicable subheading for the glove 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