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

Mr. John Engelmann
Performance Fabrics Inc.
560 Fifth Street NW
Suite 402
Grand Rapids, MI 49504

RE: The tariff classification of gloves from Vietnam.

Dear Mr. Engelmann:

In your letter dated December 3, 2009, you requested a classification ruling. The sample submitted will be returned.

You have submitted a sample of a glove, Style 4020. You state that the gloves will be marketed as personal safety work gloves which are both cut resistant and puncture resistant. Style 4020 is a full-fingered glove with a complete palmside from fingertips to wrist and thumb made up of a plastic coating with silicone uniform dots, which you state gives the gloves an additional gripping ability. A layer of resin coated 100% woven polyester crepe fabric has been bonded to the underside of the palmside. The glove features an inner liner of on the palmside, which is made up of 60% polyester and 40% cotton fabric. The backside of the glove is made up of a 3-ply fabric consisting of an outer layer of knit stretch nylon fabric made up of 94% nylon and 6% spandex, the center layer of neoprene and the inner layer of woven polyester crepe. The backside of the glove features various PVC geometric shapes which are designed for impact protection. Other features include a wrist cuff made up of neoprene sandwiched between 2 finely knitted fabrics, fourchettes made up of predominately synthetic leather fabric, PVC strips affixed to the back of the fingers and thumb, and a PVC logo strip with the “HexArmor” trademark name across the backside knuckle area.

The applicable subheading for the Style 4020 will be 6216.00.3100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens, and mitts: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other. The rate of duty will be 7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Robert Ivers at 646-733-3054.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division