The tariff classification of gloves from China

N275782 June 6, 2016 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.10.6500 Mr. Luke Atwood Cascade Glove 8600 Portland Road Brooks, OR 97305 RE: The tariff classification of gloves from China Dear Mr. Atwood: In your letter received May 16, 2016, you requested a tariff classification ruling. The sample submitted, style 99185, “Oil Shield Glove”, is a neoprene dipped, gauntlet work glove constructed from 100% cotton knit fabric. Please note you stated that this was woven fabric but upon examination it is knit fabric. The neoprene coating covers the entire outside of the glove. You have indicated that the textile fibers comprise under 50% of the weight of the glove. You state that this glove comes in 14, 18, 21 and 26 inch lengths. The applicable subheading for this style will be 6116.10.6500, 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: without fourchettes: other. The duty rate will be 7% ad valorem. You state that this should be classified as a rubber glove under heading 4015, HTSUS; however, chapter 40 note 2(a) excludes goods of textiles. 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 https://hts.usitc.gov/current. The sample will be returned to you under separate cover. 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 Calabrese at k.lenore.calabrese@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division