CLA-2-61:OT:RR:NC:N3:354
Ms. Amy Martella
Seattle Glove
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of a glove from China
Dear Ms. Martella:
In your letter dated November 2, 2020, you requested a tariff classification ruling.
Style C6DD is a string-knit work glove. You state that it is composed of 30% stainless steel, 20%, polyethylene, 20% polyester, 10% glass, 9% spandex and nylon, and 11% rubber. The glove features some nitrile rubber dot coating on the center of each side and on the fingertips.
The sample glove was forwarded to the Customs and Border Protection (CBP) Laboratory. The results of the laboratory analysis indicate the glove to be composed of the following overall fiber breakdown: 69.9% man-made fibers and 30.1% metal. The glove is knit using two yarns, which are not twisted together. The first yarn is a 3-ply yarn composed of 1-ply nylon, 1-ply polyester, and 1-ply elastomeric core. The second yarn is a 4-ply yarn composed of 1-ply polyethylene fiber and a 3-ply polyester/metal yarn that are twisted together. The 3-ply yarn is composed of 1-ply polyester twisted together with a 2-ply metal yarn and is a metalized yarn for tariff purposes. The cuff has an additional yarn composed of nylon wrapped around a rubber core.
The CBP Laboratory confirmed that although the first yarn (nylon/polyester/elastomeric fiber) and the second yarn (polyester/metal) are knitted together, they are not twisted together. Thus, they are separate and distinct yarns. Based upon the overall fiber breakdown for the finished glove, the item is of chief weight man-made fibers for classification purposes.
The applicable subheading Style C6DD will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens, and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes.” The duty rate will be 18.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6116.93.8800, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6116.93.8800, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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