The tariff classification of stainless steel mesh gloves from Germany and Hungary

N265930 July 7, 2015 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Maureen A. Celmer Compliance Liaison Welke Customs Brokers USA, Inc. 36 Delaware Street Tonawanda, NY 14150 RE: The tariff classification of stainless steel mesh gloves from Germany and Hungary Dear Ms. Celmer: In your letter dated June 18, 2015, on behalf of Worldwide Protective Protects LLC, you requested a tariff classification ruling on stainless steel mesh gloves. A picture of the subject gloves was submitted for our review. The items under consideration are comprised of stainless steel and have adjustable straps. The gloves are cut resistant and are designed for safety in food processing. They will be used in the restaurant and food service industries. You have proposed classification for the stainless steel mesh gloves in subheading 7326.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire. We note that the stainless steel gloves include adjustable fasteners, therefore, the gloves are not classifiable as articles of wire in subheading 7326.20.00, HTSUS. The stainless steel mesh gloves that include adjustable fasteners are classifiable under the provision for other articles of iron or steel, other, other, in subheading 7326.90.85, HTSUS. Please note Headquarters Ruling 959483 dated August 15, 1996 and Headquarters Ruling 959141 dated July 26, 1996, in which stainless steel mesh gloves with adjustable fasteners that are used to protect workers from cuts and punctures were classified in subheading 7326.90.85, HTSUS. The applicable subheading for the stainless steel mesh gloves will be 7326.90.8588, HTSUS, which provides for other articles or iron or steel, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division