CLA-2-61:OT:RR:NC:N3:354
Ms. Tracy Bertelson
HexArmor
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505
RE: The tariff classification of gloves from Vietnam.
Dear Ms. Bertelson:
In your letter dated December 15, 2015, you requested a tariff classification ruling. A sample of glove labeled style 4012 was included with your request. A previous version of this style was the subject of New York Ruling N240958, dated May 27, 2013; however, since you changed the composition of the glove, you are requesting a new ruling.
In its current design, style 4012 is an extrication glove and pouch marketed for rescue workers. The glove’s palm side from fingertips to wrist is made of a coated knit fabric constructed of 71% plastic, 19% polyester and 10% cotton. The palm side also features an inner layer of fabric comprised of 53% cotton and 47% plastic. The backside is constructed of a spandex fabric. Affixed to the spandex fabric are thermoplastic rubber molds which are designed for impact protection. The glove also features fourchettes and an elasticized cuff with a hook and loop closure. “EXT Rescue” is printed on the backside and the HexArmor® logo is on the cuff. The pouch is constructed of nylon, measures approximately 12 inches X 7 inches and features a zipper closure and a loop. “HexArmor Elite EXT Rescue” and “Extrication and Rescue” are printed on the pouch and the colors of the glove match the colors of the pouch. You state that the pouch was designed to hold the glove in the rescue workers’ lockers and provides a place for the rescue workers to write their name on it. You have indicated the glove and pouch will be imported together, not separately. The glove and pouch constitute a composite good under GRI 3(b). As such they are classified by the component which gives them their essential character. In this case, the coated knit palmed glove imparts the essential character of this composite good.
The applicable subheading for this style 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.
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).
The sample will be returned to you under separate cover.
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 Calabrese at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division