CLA-2-62 OT:RR:NC:N3:354
Ms. April M. DeJager
Performance Fabrics, Inc
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505
RE: The tariff classification of gloves from Vietnam.
Dear Ms. DeJager:
In your letter dated September 25, 2013, you requested a tariff classification ruling.
Style 2028 is a work glove with a complete palm side constructed of a three ply fabric consisting of an outer layer of non-woven synthetic leather textile fabric with uniform PVC dots, a mid-layer of man-made woven fabric and an inner layer of cotton knit fabric. The backside of the glove is constructed of man-made knit fabric and features TPR rubber molds which are designed for impact protection. The glove features fourchettes, thumb reinforcement and a neoprene cuff sandwiched between finely knit fabrics. The essential character of the glove is imparted by the palm side coated synthetic leather fabric on the outer surface. You have indicated the weight of the PVC dot coating is less than 50% of the weight of that fabric.
The applicable subheading for style 2028 will be 6216.00.2925, 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: containing 50 percent or more by weight of cotton, man-made fibers or any combination thereof…subject to man-made fiber restraints.” The rate of duty will be 13 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 Kim Praino at (646) 733-3053.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division