CLA-2-42:OT:RR:NC:N3:354
Mr. Rex D. Bolick
Southern Glove, Inc.
749 AC Little Drive
Newton, NC 28658-3769
RE: The tariff classification of gloves from Pakistan.
Dear Mr. Bolick:
In your letter dated May 21, 2012, you requested a tariff classification ruling. The samples submitted will be returned, except for one glove of style SYTPTHMO-L, which will be retained by this office.
Three styles of mechanic impact gloves were submitted for review. Style SLMECHO-L is a full fingered glove constructed of 100% cowhide split leather on the palmside from fingertips to wrist. The backside outer shell consists of 100% polyester fabric. Affixed to the backside fingers and thumb are PVC rubber molds which are designed for impact protection. The backside, also features inner foam padding from the knuckles to the wrist and an inner fabric lining. The gloves feature fourchettes and a wrist cuff; with a hook and loop closure. The essential character of the glove is imparted by the cowhide leather palmside material.
Style SYMECHO-L is a full fingered glove constructed with a synthetic leather palmside outershell from fingertips to wrist made of a non-knit fabric constructed of 60% nylon and 40% polyurethane. The backside outer shell consists of 100% polyester fabric. Affixed to the backside fingers and thumb are PVC rubber molds which are designed for impact protection. The backside also features inner foam padding from the knuckles to the wrist and an inner fabric lining. The gloves feature fourchettes and a wrist cuff; with a hook and loop closure. The essential character of the glove is imparted by the non-knit fabric palmside material.
Style SYTPTHMO-L is a full fingered glove with a synthetic leather palmside outershell from fingertips to wrist made of a non-knit fabric constructed of 60% nylon and 40% polyurethane. Heavily cellular PVC coated knit fabric overlays cover the majority of the palmside outershell. At the center of the palm, there is a small inner foam padding. The areas not covered by the overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The palmside also features an inner waterproof barrier and an inner fabric lining. The backside outer shell consists of 100% polyester fabric. Affixed to the backside fingers and thumb are PVC rubber molds which are designed for impact protection. The backside, also features inner foam padding from the knuckles to the wrist and an inner fabric lining. The gloves feature fourchettes and a wrist cuff; with a hook and loop closure. The essential character of the glove is imparted by the cellular plastic palmside material.
The applicable subheading for styles SLMECHO-L will be 4203.29.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: leather gloves of horsehide or cowhide (except calfskin) leather: other: with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14% ad valorem.
The applicable subheading for Style SYMECHO-L will be 6216.00.5820, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of
man-made fibers: other: with fourchettes : other. The rate of duty will be 20.7 cents per kilogram plus 10.4 % ad valorem.
The applicable subheading for style SYTPTHMO-L will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves), other, other, other. The duty rate will be 6.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division