The tariff classification of gloves from China.

N232821 September 19, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.10.6500 Mr. William Netramai Harbor Freight Tools 26541 Agoura Rd. Calabasas, CA 91302 RE: The tariff classification of gloves from China. Dear Mr. Netramai: In your letter dated August 24, 2012, you requested a tariff classification ruling. The sample submitted will be returned. The sample submitted, “PVC Dipped Sand Glove” is a knit cotton work glove that has been cut and sewn and then dipped in polyvinyl chloride. The inner side of the cotton is brushed. The glove features a gauntlet cuff. You have indicated that the glove contains over 50 percent by weight of polyvinyl chloride. The applicable subheading for this glove will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens or mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: other. The rate of duty will be 7% 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, Thomas J. Russo Director National Commodity Specialist Division