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 DLX134 is a rubber/plastic dipped string knit work glove stated to be constructed of 46% high performance polyethylene, 30% polyester, 11% glass fiber, 8% steel, and 5% spandex.  The glove features a rubber/plastic coating on the palm and back as well as a portion of the palm side cuff.    

The sample glove was forwarded to the Customs and Border Protection (CBP) laboratory.  The glove is knit using three yarns that are not twisted together in the main portion of the glove.  Yarn A is composed of three plies twisted together; a metal wire twisted with polyester multifilament fiber and a fiber glass staple fiber. Yarn B is composed of two plies; an elastomeric monofilament twisted with a polyethylene multifilament fiber.  Yarn C is composed of two plies; an elastomeric monofilament twisted with a polyester multifilament fiber. There is an additional yarn (Yarn D) inserted in the cuff, which is composed of two plies, a rubber core wrapped with a polyester multifilament fiber. The coating is composed of rubber and plastic and provides for 36.3% of the glove’s weight.  The weight of the textile fibers is more than 50% of the weight of the glove.   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 or 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