CLA-2-62:OT:RR:NC:N3:354
Ms. Melissa Nicole Foltz
Team Customs Brokerage, Inc.
7280 Alum Creek Drive
Columbus, OH 43217
RE: The tariff classification of a glove from Pakistan
Dear Ms. Foltz:
In your letter dated November 17, 2020, you requested a tariff classification ruling on behalf of your client, Fortdress America, LLC.
Style FG24, “Freezer Fleece Glove,” is glove with a back side constructed of 100% polyester knit fleece fabric. The outer shell palm side is constructed of 50% polyurethane, 50% polyamide non-woven fabric with a layer of knit fabric bonded to the underside. The palm features a silicone design for grip. The glove features fourchettes, a knit cuff, insulation and a lining. The essential character of the glove is imparted by the palm side non-woven fabric.
You indicate that the classification for style FG24 is 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves that are knitted or crocheted. We disagree. The outershell of the palm side is made of a nonwoven fabric. Since this fabric imparts the essential character to the glove, the glove must be classified in Chapter 62, HTSUS, which covers “Articles of apparel and clothing accessories, not knitted or crocheted.”
The applicable subheading for this style 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.
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