CLA-2-61:OT:RR:NC:N3:354
Mr. Chris Dannemann
Seattle Glove
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of gloves from China
Dear Mr. Dannemann:
In your letter dated July 21, 2023, you requested a tariff classification ruling. The sample was destroyed during analysis.
Part number SBNCR913 is a nitrile rubber dipped, string-knit work glove stated to be constructed of 45% high performance polyethylene (HPPE), 29% polyester, 23% steel, and 3% spandex. The glove features a rubber coating on the outer surface, which covers the palm, a portion of the palm side cuff and overlaps the back side fingers. The essential character of the glove is imparted by the coated string knit palm portion. You have indicated that the weight of the textiles is more than 50% of the weight of the entire glove.
The sample glove was forwarded to the Customs and Border Protection (CBP) laboratory. The results of the laboratory analysis indicate that the glove is knit using two yarns in the main portion of the glove and one additional yarn in the cuff. These three yarns are not twisted together. Yarn A is composed of a metal monofilament twisted with polyethylene and polyester multifilament fibers. Yarn B is composed of an elastomeric monofilament fiber twisted with polyester multifilament fibers. Yarn C is composed of a rubber monofilament wrapped in polyester multifilament fibers. The CBP laboratory stated that the glove is coated with nitrile rubber not latex. The lab determined that the glove contains 21.7% rubber coating and confirmed that the glove is 50% or more by weight of textile fibers.
The applicable subheading for this style will be 6116.10.5520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated, covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints. The rate of duty will be 13.2% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6116.10.5520, 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 6116.10.5520, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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