The tariff classification of string knit gloves from Malaysia.

N011434 June 14, 2007 CLA-2-61:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6116.10.6500, 6116.93.8800 Ms. Jung Patton SHOWA Co. (U.S.A.) Inc. 575 Andover Park West Suite 105 Seattle, WA 98188 RE: The tariff classification of string knit gloves from Malaysia. Dear Ms. Patton: In your letter dated May 15, 2007, you requested a tariff classification ruling. You have submitted a sample of a gauntlet style glove, style #465, constructed of cotton knit fabric that has been completely dipped in polyvinyl chloride (PVC). You have indicated that the PVC coating exceeds 50% of the weight of the cotton knit fabric. The glove also features a separate acrylic string-knit fabric liner, identified as style #455. You state that style #455 will also be sold separately as a replacement liner for style #465, as well as a replacement for other gloves that can accommodate the liner. The applicable subheading for style #465 (consisting of the outer glove and inner liner) will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The applicable subheading for style #455 when imported separately, or when imported without the outer glove, will be 6116.93.8800, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6% 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