The tariff classification of gloves from China, and glove liners and mesh tunics from Germany.

N190435 November 17, 2011 CLA-2-73:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Sandra Tovar CST, INC. 500 Lanier Avenue W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of gloves from China, and glove liners and mesh tunics from Germany. Dear Ms. Tovar: In your letter dated October 16, 2011, you requested a tariff classification ruling on behalf of your client, Wells Lamont Industry LLC. The samples submitted will be returned. The subject glove liner, Style CM030001, is made of stainless steel. You stated in your letter that the glove liner is used “to protect the hand when using cutting tools. The glove liner is intended to be worn underneath a protective glove.” The mesh tunic under consideration, Style CM040640, is made of steel. You indicated in your letter that the mesh tunic is “used for protection in industries such as slaughter houses or other cutting environments. The tunic fits over the head and is 30 inches in length in the front. The back of the garment is about 13 inches. Adjustable plastic straps with plastic hooks hold the tunic close to the body for protection.” The applicable subheading for the stainless steel glove liner, Style CM030001, and the steel mesh tunic, Style CM040640, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. We require additional information in order to classify Styles 8801 and 8860. Please submit the following information: For the palmside of Styles 8801 and 8860 please provide the weight of the coating vs. the weight of the fabric in percentages. Also provide fiber content and identify the generic fiber breakdown of the fabric to which the coating is adhered to. Is the fabric backing to which the coated surface is adhered to knit or woven? Because there is a fabric backing on the coated surface to which the fabric is adhered to, the glove will be classified in chapter 61 or 62. If you decide to resubmit your request for Styles 8801 and 8860, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 glove liner, Style CM030001, or the mesh tunic, Style CM040640, contact National Import Specialist Ann Taub at (646) 733-3018; and National Import Specialist Robert Ivers regarding the classification of Styles 8801 and 8860 and any other questions in reference to the ruling at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division