CLA-2-61:OT:RR:NC:N3:354
Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250
RE: The tariff classification of gloves from China.
Dear Mr. Gonzalez:
In your letter dated September 24, 2014, you requested a tariff classification ruling on behalf of your client, Custom LeatherCraft Mfg. Co.
As requested, your samples will be returned to you.
Style 600 is a full-fingered work glove with a palm side made of a non-woven fabric constructed of 60% nylon, 40% polyurethane. Polyvinyl chloride (PVC) coated knit fabric overlays constructed of 95% PVC, 5% polyester cover approximately 90% of the palm side from fingertips to wrist. 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 backside is constructed of a knit fabric and features thermoplastic rubber (TPR) molds which are designed for impact protection. The glove also features fourchettes, a pull tab and a neoprene cuff sandwiched between finely knit fabric. The essential character of the glove is imparted by the coated knit overlays.
Style 605 is a full fingered work glove with a palm side made of a non-woven fabric constructed of 60% nylon, 40% polyurethane and a full overlay from fingertips to wrist made of non-woven fabric constructed of 65% nylon, 35% polyurethane. There are dots on this fabric. The backside is constructed of a textile knit fabric and features TPR molds which are designed for impact protection. The glove also features fourchettes, a pull tab and a neoprene cuff sandwiched between finely knit fabric. The essential character of the glove is imparted by palm side non-woven fabric overlay.
Style 602 is a full fingered work glove with a palm side made of synthetic leather non-woven fabric. There are silicone designs on that fabric. The backside is made of a textile knit fabric and features TPR molds which are designed for impact protection. The glove also features fourchettes, a pull tab, a lining and a neoprene cuff sandwiched between finely knit fabric. The essential character of the glove is imparted by the palm side non-woven fabric.
Style 615 is a full fingered work glove with a palm side made of a non-woven fabric constructed of 60% nylon, 40% polyurethane and a full overlay from fingertips to wrist constructed from 94% aramid and 6% polyurethane woven fabric. The backside is constructed of a textile knit fabric and features TPR molds which are designed for impact protection. The glove also features fourchettes, a pull tab and a neoprene cuff sandwiched between finely knit fabric. The essential character of the glove is imparted by the palm side woven fabric.
Style 610 is a full fingered glove made with a palm side constructed from 60% nylon, 40% polyurethane non-woven fabric. There are dots on the fabric. The palm side also has a mid-layer constructed of what you state is goat leather. The backside is constructed of a textile fabric and features TPR molds which are designed for impact protection. The glove also features fourchettes, a waterproof barrier, a lining, a pull tab and a neoprene cuff sandwiched between finely knit fabric. The essential character of the glove is imparted by the palm side non-woven fabric.
The applicable subheading for style 600 will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other.” The duty rate will be 7% ad valorem.
The applicable subheading for styles 605, 602, 615 and 610 will be 6216.00.5820, 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.
You state that style 602, should be classified as a coated glove under 6216.00.2925; however, plastic designs are not considered coated.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division