The tariff classification of gloves from Vietnam and Indonesia.

N248719 January 3, 2014 CLA-2-39:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 3926.20.4050 Mr. Mihai Stroe Salomon U.S.A. 2030 Lincoln Ave. Ogden, UT 84401 RE: The tariff classification of gloves from Vietnam and Indonesia. Dear Mr. Stroe: In your letter dated December 15, 2013, you requested a tariff classification ruling. The samples will be retained by this office as they were destroyed in the examination process. Style B4401 is a full fingered glove with the majority of the palm side from fingertips to wrist constructed of a finely knitted fabric with a cellular plastic coating on the outer surface. The backside is constructed of a man-made knit fabric. The glove features fourchettes, a separate liner, insulation, a waterproof barrier, a partially elasticized wrist with a hook and loop closure and a hook and clasp. The cellular plastic coated knitted fabric imparts the essential character of the glove. Style B7047 is a full fingered glove with a complete palm side from fingertips to wrist constructed of a finely knitted fabric with a cellular plastic coating on the outer surface. The backside is constructed of man-made woven fabric. The glove features fourchettes, a separate liner, insulation, a waterproof barrier, an elasticized wrist with a hook and loop closure and a hook and clasp. The cellular plastic coated knitted fabric imparts the essential character of the glove. Style B4407 is a full fingered glove with a complete palm side from fingertips to wrist constructed of a finely knitted fabric with a cellular plastic coating on the outer surface. The backside is constructed of man-made woven fabric. The glove features a separate liner, fourchettes, insulation, a waterproof barrier, a partially elasticized wrist with a snap closure and a hook and clasp. The cellular plastic coated knitted fabric imparts the essential character of the glove. The applicable subheading for all styles will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other: Other. The duty rate will be 6.5 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division