The tariff classification of gloves from Malaysia and Vietnam.

N033769 August 4, 2008 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520; 6116.10.6500 Ms. Jung Patton SHOWA Co. (U.S.A.), Inc. 635 Andover Park West Suite 111 Seattle, WA 98188 RE: The tariff classification of gloves from Malaysia and Vietnam. Dear Ms. Patton: In your letter dated July 16, 2008, you requested a tariff classification ruling. Style 340 is a string-knit glove with a rubber (nitrile) dip coating, which covers the entire palm from fingertips to wrist, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. You have indicated that the weight of the coating is less than 50% of the weight of the glove. The glove features an overlock stitch finish at the bottom cuff. You state that the fiber content of the gloves is 85% nylon, 10% polyester and 5% other textile fibers. Style 377 is a string-knit glove with a rubber (nitrile) dip coating, which covers the entire glove except for a small portion of the bottom cuff. You have indicated that the weight of the coating is greater that 50% of the weight of the glove. The glove features an overlock stitch finish at the bottom cuff. You state that the fiber content of the gloves is 55% polyester and 45% nylon. The applicable subheading for style 340 will be 6116.10.5520, 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: 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 rate of duty will be 13.2% ad valorem. The applicable subheading for style 377 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 duty rate will be 7% 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