CLA-2-61:OT:RR:NC:N3:354
Ms. Kiki Chiu
Seattle Glove, Inc.
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of a glove from China
Dear Ms. Chiu:
In your letter dated November 18, 2020, you requested a tariff classification ruling.
Style 9-NE407G is a string-knit work glove constructed of 94% acrylic, 6% nylon. The glove features a rubber coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. You have indicated that the weight of the textiles is less than 50% of the weight of the glove. The applicable subheading for this style 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: other. The rate of duty will be 7% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6116.10.6500, 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 subheading 6116.10.6500, 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