CLA-2-42:OT:RR:NC:TA:354
Mr. Gary Schloss
Tabar, Inc.
251 Greenwood Ave.
Bethel, CT 06801
RE: The tariff classification of gloves from Sri Lanka
Dear Mr. Schloss:
In your letter dated March 25, 2010, you requested a tariff classification ruling. The sample submitted will be returned.
Style FR “Combat and Liner Glove” consists of a shell glove and a removable liner glove. The shell glove is a unisex glove with sheepskin leather comprising the complete palmside, from fingertips to wrist, overlapping the backside fingertips, including across the backside knuckle area extending to the base of backside fingers and complete thumb. A second sheepskin leather palm overlay is sewn across the palm using Kevlar stitching. A sheepskin leather overlay is also sewn along the lower portion of the side seam. The balance of the glove is comprised of 27% Kevlar, 21% Wool, 20% Nomex, 18% PBI (Polybenzimidazole), and 14% Polyurethane knit jersey fabric. The glove features an inner gel padding placed over the backside of the four fingers and across the backside knuckles; fourchettes, a hemmed bottom, partially elasticized wrist, an adjustable hook and loop closure, a pull tab sewn to the outer edge of the cuff that enables the gloves to be pulled out easier and side walls. You indicate that the material contained in the shell glove is fire retardant. The essential character of the glove is imparted by the sheepskin leather palm. The removable liner glove is constructed of 55% Rayon, 34% Wool and 11% Nylon knit jersey fabric. The removable liner glove features fourchettes, sidewalls, a separately sewn–on cuff, and flatlock stitching reinforcing the seams. You indicate that the material contained in the liner glove is fire retardant.
The advertising and marketing material submitted with your letter indicates that the wearer can wear the shell or liner glove alone, or use both for warmth and functionality. You indicate that at the time of importation that the gloves will be packaged in individual polybags.
The applicable subheading for the Style FR Combat Glove will be 4203.29.4000, Harmonized Tariff Schedule of the United States (HTSUS), HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: for other persons: not lined. The duty rate will be 12.6% ad valorem.
The applicable subheading for the Style FR Combat Liner Glove will be 6116.93.9400, HTSUS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: Of synthetic fibers: Other: Other: With fourchettes. The duty rate will be 18.6 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 Rober Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division