The tariff classification of garden gloves from China.

N194210 December 14, 2011 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520 Ms. Dena Davis MidWest Quality Gloves, Inc. 835 Industrial Rd. Chillicothe, MO 64601 RE: The tariff classification of garden gloves from China. Dear Ms. Davis: In your letter dated November 15, 2011, you requested a classification ruling. You have submitted a pair of women’s clute cut garden gloves, style #593C2-L-00, constructed of 90% polyester and 10% cotton knit fabric. A PVC mini dot coating has been uniformly applied to the palmside from fingertips to wrist and to the backside of the thumb and index finger. You state that the PVC dot coating weighs less than 50% of the knit palmside fabric. The glove features a rib-knit cuff. The essential character of the glove is imparted by the knitted coated palmside fabric. The applicable subheading for the style #593C2-L-00 gloves 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 duty rate will be 13.2% 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