The tariff classification of gloves and travel bag from Honduras.

N028716 June 16, 2008 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6216.00.1720; 4202.92.3031 Mr. Jim Brown Southern Glove, Inc. P.O. Box 579 Conover, NC 28613-0579 RE: The tariff classification of gloves and travel bag from Honduras. Dear Mr. Brown: In your letter dated May 13, 2008, you requested a tariff classification ruling. The samples submitted will be returned. The submitted sample style SIG001 is a work glove with a palmside constructed of 100% cotton canvas woven fabric and polyvinyl chloride dot coating covering the complete palmside, from fingertips to the wrist, which also overlaps to a portion of the backside thumb/forefinger crotch area. The balance of the glove backside is made of 83% nylon and 17% lycra knitted fabric and features an inner lining that contains an EVA (Ethylene Vinyl Acetate Copolymer) foam padding. In addition, the glove features a sewn-on rib-knit cuff. You have indicated that the polyvinyl chloride dot coating is less than 50% of the weight of the cotton canvas woven fabric. The essential character of the glove is imparted by the woven coated palmside material. The sample style PETBAG0002 is a multi-use travel bag constructed with an outer surface of 100% man-made textile material. It is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag has an unlined main compartment with no additional features. It has open top and double carrying straps. It measures approximately 17.5” (W) x 17.5” (L) x 5.25” (D). The applicable subheading for style SIG001 will be 6216.00.1720, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: other. . . subject to cotton restraints. The duty rate will be 23.5% percent ad valorem. The applicable subheading for style PETBAG0002 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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