The tariff classification of gloves from Vietnam.

N257027 September 23, 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 August 29, 2014, you requested a tariff classification ruling. The sample will be returned under separate cover. Style 2032 is a work glove with an outer shell palm side from fingertips to wrist constructed of a coated knit fabric. The weight breakdown of this fabric is 71% polyvinyl chloride, 19% cotton and 10% polyester. The palm side features a mid-layer of woven fabric constructed of 94% polyester and 6% polyurethane and an inner layer constructed from 60% nylon, 40% polyurethane non-woven fabric. The backside is constructed from 95% nylon, 5% polyurethane knit fabric and features thermoplastic rubber molds which are designed for impact protection. The glove also features fourchettes, a pull tab 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 2032 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). 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