The tariff classification of gloves from Sri Lanka

N103358 May 27, 2010 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520; 6116.93.8800 Mr. Michael J. Hall CSI International, Inc. 70 Jansen Avenue Suite 206 Essington, PA 19029 RE: The tariff classification of gloves from Sri Lanka Dear Mr. Hall: In your undated letter, you requested a tariff classification ruling, on behalf of your client, Banom Inc. The samples submitted will be returned. Style 8405 “Conductor” and Style 8205 “Terminator” and are string knit gloves constructed of 85% Dyneema® (a lightweight composite of gel spun polyethylene man-made fibers and resin that provides anti-ballistic protection), 11% Nylon, and 4% spandex, with a polyurethane coating on the entire palmside, which overlaps a portion of the backside fingers and sides of the glove. The gloves feature ribbed knit wrists with an overlock stitch finish at the bottom. You have indicated that the weight of the coating is less than 50% of the weight of the glove. You have submitted Style 8305 “Terminator” which was previously addressed in ruling N103217. Style 8505 is a string knit glove constructed of 85% Dyneema® (a lightweight composite of gel spun polyethylene man-made fibers and resin that provides anti-ballistic protection), 11% Nylon, and 4% spandex, with a polyurethane coating on the top portion of the fingers. The glove features a ribbed knit wrist with an overlock stitch finish at the bottom. You assert that Styles 8405 “Conductor” and 8205 “Terminator” are similar to the gloves submitted for classification in ruling N013115. However, the fabric that makes up the palm sides is coated with polyurethane on the palm side and has not been applied to the underside fabric. Therefore, your assertion that the aforementioned gloves are similar to those in ruling N013115 is not applicable. The applicable subheading for Styles 8405 “Conductor” and 8205 “Terminator” 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 percent ad valorem. The applicable subheading for Style 8505 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: without fourchettes. The rate of duty will be 18.6 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 Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division