The tariff classification of gloves from Malaysia.

N073416 September 22, 2009 CLA-2-:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520 Ms. Jung Patton Showa Best Glove, Inc. 635 Andover Park West Suite 111 Seattle, WA 98188 RE: The tariff classification of gloves from Malaysia. Dear Ms. Patton: In your letter dated August 14, 2009, you requested a tariff classification ruling. Style 281 is a string-knit work glove constructed of a polyurethane coated fabric shell with a textured finish on the upper portion. You have indicated that the weight of the coating is less than 50% of the weight of the glove. The glove features the SHOWA trademark and logo on the backside, an unfinished cut bottom and measures approximately 10-1/2 inches long. You state that the fiber content of the gloves is 100% nylon. You also state that the glove will primarily be used for agriculture, gardening, housework, and in an industrial environment. The applicable subheading for Style 281 the will 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 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division