Customs Ruling NY N251417 - The tariff classification of a work glove from Vietnam.

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N251417
Apr 07, 2014

Type : Classification • HTSUS : 6216.00.2925

CLA-2-62:OT:RR:NC:N3:354

Ms. April DeJager
Performance Fabrics, Inc.
2000 Oak Industrial Dr. NE
Grand Rapids, MI 49505

RE: The tariff classification of a work glove from Vietnam.

Dear Ms. DeJager:

In your letter dated March 10, 2014, you requested a tariff classification ruling.

The sample submitted, style 2025, is a work glove with a coated outer shell palm side, constructed of what you state is 55.4% nylon, 17.5% aramid, 16.1% polyurethane, 11% spandex woven fabric. The palm side also features a mid-layer, which you state is constructed of a 67% polyester, 33% plastic woven fabric and an inner lining, which you state is constructed of 100% cotton knit fabric. The backside of the glove is constructed of what you state is 95% nylon, 5% polyurethane knit fabric and features thermal plastic rubber molds which are designed for impact protection. The glove also features fourchettes, a pull tab, a thumb patch and a neoprene cuff sandwiched between finely knit fabric. The essential character of the glove is imparted by the coated palm side outer shell woven fabric.

The applicable subheading for this style 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 duty rate will be 13% 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 K. Lenore Ort at k.lenore.ort @cbp.dhs.gov.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division