The tariff classification of gloves from China

N306458 October 16, 2019 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520; 9903.88.15 Ms. Amy Martella Seattle Glove, Inc. 11524 Cyrus Way Mukilteo, WA 98275 RE: The tariff classification of gloves from China Dear Ms. Martella: In your letter dated September 16, 2019, you requested a tariff classification ruling. The sample will be returned under separate cover. Style GBN5 is a nitrile rubber dipped, string-knit work glove. The glove features a nitrile rubber coating on the outer surface, which covers the entire palm as well as portion of the palm side cuff, and overlaps the backside fingertips and sides of the wearer’s hands and fingers. The glove features thermoplastic rubber molds sewn to the back side and an overlock stitch finish at the cuff bottom. The composition by weight breakdown of the string-knit glove portion is 35% high performance polyethylene, 25% nitrile, 22% glass, 9% spandex, 9% polyester. The essential character of the glove is imparted by the coated string knit glove liner and you have indicated that the weight of the textile fibers is more than 50%. The applicable subheading for this style will be 6116.10.5520, 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: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: subject to man-made fiber restraints. The rate of duty will be 13.2% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6116.10.5520, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15 in addition to subheading 6116.10.5520, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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. 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, please contact National Import Specialist Karen Sikorski at karen.sikorski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division