The tariff classification of gloves from Malaysia.

NY H89289 March 28, 2002 CLA-2-61:RR:NC:TA:354 H89289 CATEGORY: Classification TARIFF NO.: 6116.10.5520; 6116.10.6500 Ms. Sharon Chandler ClearFreight Inc. 545 Andover Park West, Suite 201 Seattle, Washington 98188 RE: The tariff classification of gloves from Malaysia. Dear Ms. Chandler: In your letter dated March 7, 2002, you requested a tariff classification ruling on behalf of Showa Co (U.S.A.) Two samples were provided for review. Style 305 is a 50% cotton 50% polyester string-knit work glove with a rubber dip coating which covers the entire palm and overlaps the backside fingers and sides. You have indicated that the weight of the coating is greater than 50% of the weight of the glove. The submitted glove features a ribbed knit wrist with an overlock stitch finish and “ ATLAS XTRA L” printed in rubber across the center of the backside wrist. Style 451 is a string knit glove constructed of 50% acrylic 25% cotton 25% polyester fabric. The glove features a rubber dip coating covering the entire palmside from the wrist upward and extending over the backside covering the fingertips and the outline of the palm. You have indicated that the weight of the coating is less than 50% of the weight of the glove. The submitted glove features a ribbed knit wrist with an overlock stitch finish and “ATLAS THERMA FIT XL” printed in rubber across the center of the backside wrist. The applicable subheading for Style 305 will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other. The rate of duty will be 8.4 percent ad valorem. The applicable subheading for Style 451 will be 6116.10.5520, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered 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 duty rate will be 13.4 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division