CLA-2-39: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. The sample was forwarded to our laboratory for analysis.
Style FG715 is a glove with a palm side from fingertips to wrist constructed of a cellular polyurethane plastic-coated knit polyester fabric bonded to another layer of polyester knit fabric. The backside of the glove is constructed of 96% polyester, 4% spandex knit fabric. The glove features fourchettes, an adjustable hook and loop wrist closure, a knit textile cuff, insulation, reinforcement patches on the back side fingertips and three palm side fingertips, and a separate lining. You state the gloves come in unisex sizes S - 2XL. The essential character of the glove is imparted by the palm side cellular plastic-coated knit fabric.
You suggest 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), as the proper classification; however, this classification does not apply. The classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Legal Note 2 to Chapter 59 provides, in pertinent part, that:
2. Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than…
(5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); . . .
In this style, the knit textile fabric is present to merely reinforce the polyurethane. The gloves are therefore classified in chapter 39.
The applicable subheading for this style will be 3926.20.4050, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves, mittens and mitts), Gloves, mittens and mitts: Other: Other, Other.” The rate of duty will be 6.5 percent 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