CLA-2-39:RR:NC:TA:354 C84490
Ms. Judy Miller
WalMart Stores, Inc.
702 SW 8th Street
Bentonville, Arkansas 72716-4318
RE: The tariff classification of gloves from Hong Kong.
Dear Ms. Miller:
In your letter dated February 13, 1998, you requested a tariff classification ruling. Your sample will be returned as per your request.
The provided sample is a boy's glove covering a range of sizes from 4 to 20 under style numbers 8003J, 3003Y, and 3003B . The foam lined glove has a palmside and backside constructed of cellular vinyl material with a finely knit fabric backing. The balance of the outershell material, which includes the sidewalls, fourchettes and the cuff, is composed of a ribbed knit acrylic fabric. The glove features a cellular vinyl palm patch, a hook and clasp, a partially elasticized wrist, and internal knuckle reinforcement made of fabric backed vinyl and a thin foam strip. The essential character of the glove is imparted by the cellular vinyl outershell material.
The applicable subheading for styles 8003J, 3003Y, and 3003B will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTS), 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): gloves: other: other . . . other. The rate of duty will be 11 percent ad valorem.
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, contact National Import Specialist Brian Burtnik at 212-466-5880.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division