The tariff classification of gloves from Vietnam.

N180978 September 16, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6216.00.5820 Ms. April M. DeJager Performance Fabrics Inc. 2000 Oak Industrial Drive NE Grand Rapids, MI 49505 RE: The tariff classification of gloves from Vietnam. Dear Ms. DeJager: In your letter dated August 9, 2011, you requested a tariff classification ruling. The sample submitted will be returned. Style 4026 is a pair of full-fingered gloves. The palm side is two-ply constructed with an outer-ply comprised of synthetic leather, which you refer to as chamude, made up of 60% nylon and 40% polyurethane non-knit fabric and an inner ply is composed of what you state is Superfabric®, which is comprised of cotton fabric with resin dot coating. The same synthetic fabric makes up the top portion of the fourchettes and the bottom portion of the fourchettes is made of lycra knit fabric. The palm side of the gloves features silicone dots, which you state provide the wearer with an enhanced gripping ability. The backside of the gloves is made up of 96% nylon and 4% polyurethane spandex knit fabric and features various PVC geometric shapes, which are designed for impact protection. Other features include the HexArmor® logo located at the bottom backside, an elastic wrist band with a thermoplastic hook and loop fastener containing the HexArmour® logo, and a label with the HexArmor® name sewn onto the elasticized wrist band. The gloves will be marketed as personal safety work gloves which are both cut resistant and puncture resistant. The applicable subheading for Style 4026 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes…other. The rate of duty will be 20.7 cents per kilogram plus 10.4% 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