The tariff classification of latex finger cots and latexgloves from Korea

NY 805996 January 25, 1995 CLA-2-40:S:N:N3:119 805996 CATEGORY: Classification TARIFF NO.: 4014.90.5000; 4015.11.0000 Ms. Pamela Ervin, Import Manager Expeditors International of Washington, Inc. 3645 E. Atlanta Avenue, Suite 2 Phoenix, Arizona 85040-2946 RE: The tariff classification of latex finger cots and latex gloves from Korea Dear Ms. Ervin: In your letter dated January 16, 1995, on behalf of Q.R.P. dba B-Tech International, Tucson, Arizona, you requested a tariff classification ruling. Samples of the two items were submitted. The finger cots are made of 100 percent latex rubber, and are disposable after each use. The gloves are also made of 100 percent latex rubber, and are also disposable after each use. It is noted that the envelope containing the gloves is not legally marked, and the marking "Korea/USA" suggested by the importer for both the finger cots and the gloves is ambiguous and unacceptable. The applicable subheading for the latex finger cots will be 4014.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for hygienic or pharmaceutical articles... of vulcanized rubber other than hard rubber... other. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the latex gloves will be 4015.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: gloves: surgical and medical. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport