CLA-2-40:OT:RR:NC:N3:354
Ms. David Hoots
Equation International
11731 35th Ave. NE
Seattle, WA 98103
RE: The tariff classification of gloves from Thailand, Vietnam and Malaysia
Dear Ms. Hoots:
In your letter dated October 28, 2020, you requested a tariff classification ruling. A sample was not submitted with this ruling.
You did not submit a style number but you state that the item is a nitrile glove of the brand name Savie. This is a 100% nitrile glove. It is seamless, disposable and is used for general business and consumer use.
The applicable subheading for this style of glove will be 4015.19.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: Gloves, mittens and mitts: Other: Other: Seamless: Disposable.” The general rate of duty will be 3% ad valorem.
In your letter, you inquired about the application of a trade program or trade agreement. Articles classifiable under subheading 4015.19.1010 HTSUS, which are products of Thailand, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
In general, GSP requirements described under General Note 4(c), HTSUS, are that the eligible article be imported directly from a beneficiary developing country (BDC) into the customs territory of the United States, and that the sum of (1) the cost or value of the materials produced in the beneficiary developing country or any 2 or more countries which are members of the same association of countries which is treated as one country under section 507(2) of the Trade Act of 1974, plus (2) the direct costs of processing operations performed in such beneficiary developing country or such member countries is not less than 35 percent of the appraised value of such article at the time of its entry into the customs territory of the United States.
Thailand is a BDC for GSP purposes. If you desire a ruling on whether your item from Thailand meets the GSP requirements, please submit another request with supporting documentation. This can include, but is not limited to, a list of all raw materials along with their country of origin, a sequential listing of all production steps and the country in which they took place, a unit cost breakdown for the item to include costs for all components and manufacturing steps, and details regarding how the goods will be shipped to the U.S. (i.e., what is the foreign port of lading for export and routing to the U.S.).
Presently there are no trade agreements or trade programs in effect for this merchandise from either Malaysia or Vietnam. As such, gloves originating in either Malaysia or Vietnam are subject to the column one general rate of duty of the HTSUS upon importation into the U.S.
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