CLA-2-61:OT:RR:NC:N3:354

Ms. Jung Patton
Showa Best Glove Inc.
579 Edison Street
Menlo, GA 30731-0008

RE: The tariff classification of gloves from Vietnam

Dear Ms. Patton:

In your letter dated January 10, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover.

The sample submitted, Style 376, is a nitrile dipped, string-knit work glove constructed of 70% nylon, 25% polyester and 5% other. The rubber coating is on the outer surface and covers the palm and upper back side of the glove, as well as a portion of the palm side cuff. The glove features an overlock stitch finish at the cuff bottom. You have indicated that the weight of the textiles is less than 50% of the weight of the glove.

The sample submitted, Style S-TEX 376, is a nitrile dipped, string-knit work glove constructed of 47% nylon, 43% polyester, 8% stainless steel and 2% other. The rubber coating is on the outer surface and covers the palm and upper back side of the glove, as well as a portion of the palm side cuff. The glove features an overlock stitch finish at the cuff bottom. You have indicated that the weight of the textiles is less than 50% of the weight of the glove.

The sample submitted, Style S-TEX 377, is a nitrile dipped, string-knit work glove constructed of 45% nylon, 40% polyester, 10% stainless steel and 5% other. The rubber coating is on the outer surface and covers the palm and back side of the glove, as well as a portion of the cuff. The glove features an overlock stitch finish at the cuff bottom. You have indicated that the weight of the textiles is less than 50% of the weight of the glove.

The applicable subheading for these styles will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without 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 https://hts.usitc.gov/current.

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, please contact National Import Specialist Karen Sikorski at [email protected].


Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division