The tariff classification of gloves from China.

NY L89553 January 25, 2006 CLA-2-62: RR: NC: TA: 354 L89553 CATEGORY: Classification TARIFF NO.: 6216.00.5820 Ms. Marsha McCabe MidWest Quality Gloves, Inc. P. O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of gloves from China. Dear Ms. McCabe: In your letter dated December 22, 2005, you requested a tariff classification ruling. The submitted sample will be returned as per your request. Style HP305TH is a lined and insulated work glove with a complete palmside that is constructed of imitation suede leather made from man-made fibers (not knit or crocheted). The backside thumb is made of a polyester terry fabric and a backside knuckle insert is constructed of neoprene sandwiched between two knitted fabrics. The balance of the backside is made of a two layer knitted fabric. Portions of the palmside are padded on the underside with foam-coated fabric. Coated fabric reinforcements are found on the fingertips, the outer edges of the backside thumb and palmside forefinger. Additional features include finely knitted fabric fourchettes and a vented elasticized wristband that is tightened by hook and loop fasteners. The essential character of the glove is imparted by the man-made fiber palmside material. The applicable subheading for Style HP305TH will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division