The tariff classification of gloves from China.

N050996 February 18, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520 Mr. John Engelmann Performance Fabrics Inc. 560 Fifth Street NW Suite 402 Grand Rapids, MI 49504 RE: The tariff classification of gloves from China. Dear Mr. Engelmann: In your letter dated February 2, 2009, you requested a classification ruling. The sample submitted will be returned. Style 9005 is a string-knit work glove made of 88% Taeki5 (an ultra-high molecular weight polyethylene man-made fabric) and 12% elastic, with a polyurethane coating which covers the entire palm as well as a portion of the palmside cuff, 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. A layer of resin coated 100% polyester crepe woven fabric has also been bonded to the underside of the palmside. The glove also features a ribbed knit wrist with a capping that borders the bottom, a 3 inch long open vented cuff that is secured by a hook and loop fastener on the backside wrist, and the “HEXAMOR” trademark located on the center backside of the glove. You assert that style 9005 is properly classified as 3926.20.1050 Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Seamless: Other: Other. As the palmside fabric of style 9005 is not entirely coated on both sides with plastic, it is not considered a plastic product of chapter 39, HTSUS. Therefore, your assertion for classification of the glove in chapter 39 is not applicable. The applicable subheading for the style 9005 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 duty rate will be 13.2% 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