The tariff classification of gloves from Malaysia and Japan.

N009415 May 1, 2007 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.10.6500 Ms. Jung Patton SHOWA Co. (U.S.A.) 575 Andover Park West Suite 105 Seattle, WA 98188 RE: The tariff classification of gloves from Malaysia and Japan. Dear Ms. Patton: In your letter dated March 28, 2007, you requested a tariff classification ruling. The provided samples will be returned as per your request. You have submitted samples of PVC coated gloves all of which appear to be made of compact plastics material. Styles 460 and 490 are gauntlet style gloves constructed of cotton knit fabric that has been completely dipped in PVC. The gloves feature a sewn-in acrylic string-knit fabric liner. The inner side of the liner is brushed. You have indicated that the PVC coating exceeds 50% of the weight of the cotton knit fabric. Style 495 is a gauntlet style glove constructed of cotton knit fabric that has been completely dipped in PVC. The glove features a separate acrylic string-knit fabric liner. The inner side of the liner is brushed. You have indicated that the PVC coating exceeds 50% of the weight of the cotton knit fabric. Style 620 is a gauntlet style glove that is constructed of cotton knit fabric that has been completely dipped in PVC. Style 660 is similarly constructed. You have indicated that the PVC coating on both gloves exceeds 50% of the weight of the cotton knit fabric. Style 640 is a gauntlet style glove that is constructed of cotton knit fabric that has been completely dipped in PVC. The glove features an extended vinyl sleeve with an elasticized top. Style 690 is similarly constructed. You have indicated that the PVC coating on both gloves exceeds 50% of the weight of the cotton knit fabric. The applicable subheading for all styles submitted will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 7 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 Marrinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division