The tariff classification of gloves from Vietnam.

N255281 August 5, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.10.9500 Ms. Tracy Bertelson Performance Fabrics, Inc. 2000 Oak Industrial Drive NE Grand Rapids, MI 49505 RE: The tariff classification of gloves from Vietnam. Dear Ms. Bertelson: In your letter dated July 10, 2014, you requested a tariff classification ruling. Style 3092 is a work glove with an outer shell palm side constructed from polyvinyl chloride (PVC) plastic coated polyester knit fabric. The weight breakdown of this fabric is 81% PVC and 19% polyester. The palm side also features three layers of 62% plastic, 38% polyester textile fabric and a lining. The backside is constructed of a synthetic fiber knit fabric. The glove also features fourchettes, a rubber top hook and loop closure and a neoprene cuff sandwiched between finely knit fabric. The essential character of the glove is imparted by the palm side outer shell coated knit fabric. The applicable subheading for style 3092 will be 6116.10.9500, 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: With fourchettes: Other.” The rate of duty will be 7 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). The sample is being returned to you under separate cover. 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 K. Lenore Ort at k.lenore.ort@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division