The tariff classification of gloves from China.

N063096 June 24, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.10.9500 Mr. Scott Becker Panalpina, Inc. 4735 Oakland Street Denver, CO 80239 RE: The tariff classification of gloves from China. Dear Mr. Becker: In your letter dated June 1, 2009, you requested a tariff classification ruling on behalf of your client, Youngstown Glove Company, LLC. Style Safety Orange Utility (03-3600-50) is a work glove with a synthetic leather palmside from fingertips to the wrist made of non-knit fabric composed of 95% polyester and 5% polyurethane. Synthetic leather overlays of the same non-knit material fabric also reinforce the backside of the fingertips and backside thumb tip. Overlays made of a finely knit fabric with a heavy PVC coating on the outer surface, cover a large portion of the palmside at each of the four fingers and thumb, at the center of the palm, and are also located across the base of the palmside fingers. The overlays comprise over 90 percent of the palmside surface area from the fingertips to the wrist. One of the overlays also covers the thumb/forefinger crotch extending up the sides of both fingers and overlaps the backside thumb. The areas not covered by overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The backside of the glove is made of a layer of knit fabric made of 92% nylon and 8% polyurethane with an overlay of reflective tape sewn across the backside knuckle area. The glove features an open vent wrist cuff made up of neoprene sandwiched between 2 finely knitted fabrics, fourchettes made of 80% nylon and 20% polyurethane knit fabric, a molded thermoplastic hook and loop fastener featuring the “Youngstown” name, and a terry cotton sweat panel on the backside thumb made of 80% cotton and 20% polyester. Additional features include an overlay of reflective tape on the palmside cuff and capping along the bottom. The essential character of the glove is imparted by the palmside coated knit fabric. Style General Utility Plus (03-3060-80) is a work glove with a synthetic leather palmside from fingertips to the wrist made of non-knit fabric composed of 60% polyurethane and 40% nylon. Synthetic leather overlays made of non-knit fabric composed of 95% polyester and 5% polyurethane reinforce the backside of the fingertips and backside thumb tip. Overlays made of a finely knitted fabric with a textured finish heavy PVC coating on the outer surface, cover a large portion of the palmside at each of the four fingers and thumb, at the center of the palm, and are also located across the base of the palmside fingers. The overlays comprise over 90 percent of the palm side surface area from the fingertips to the wrist. One of the overlays also covers the thumb/forefinger crotch extending up the sides of both fingers and overlaps the backside thumb. The areas not covered by overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The backside of the glove is made of a layer of knit fabric made of 92% nylon and 8% polyurethane with an insert made up of neoprene sandwiched between 2 finely knitted fabrics, located across the backside knuckle area. The glove features an open vent wrist cuff made up of neoprene sandwiched between 2 finely knitted fabrics, fourchettes made of 80% nylon and 20% polyurethane knit fabric, a molded thermoplastic hook and loop fastener featuring the “Youngstown” name, a terry cotton sweat panel on the backside thumb made of 80% cotton and 20% polyester, and capping along the bottom. The essential character of the glove is imparted by the palmside coated knit fabric. When classifying gloves consisting of different materials pursuant to GRI 3(b), generally the material on a glove’s palmside (from fingertips to wrist) will be given greater consideration than those on the backside, as these materials are usually integral to a glove’s functionality and use. In the instant case, the coated knit overlays on Styles Safety Orange Utility (03-3600-50) and General Utility Plus (03-3060- 80) on the palmside make the gloves especially suited for their use as work gloves. It is the knit fabric overlays that protect the hands and allow the wearer to grasp and grip articles more easily. In this regard, the essential character of Styles Safety Orange Utility (03-3600-50) and General Utility Plus (03-3060- 80) is imparted by the coated knit fabric overlays on the palmside. The applicable subheading for Styles Safety Orange Utility (03-3600-50) and General Utility Plus (03-3060-80) will be 6116.10.9500, 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: With fourchettes: Other. The rate of duty 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division