The tariff classification of gloves from Vietnam

N310341 June 24, 2020 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6216.00.5820 Ms. Lisa C. Armstrong Troy Lee Designs 155 E. Rincon Street Corona, CA 92879 RE: The tariff classification of gloves from Vietnam Dear Ms. Armstrong: In your letter dated March 3, 2020, you requested a tariff classification ruling. Style 4540, SE Ultra Glove, is a glove with a palm side constructed of 60% nylon, 40% polyurethane non-woven fabric and a back side constructed of 86% polyester, 14% spandex fabric. The glove features fourchettes, ventilation holes on the palm side, a thermoplastic rubber design on the lower portion of the back side and silicone material on the index and middle fingers for bike lever gripping. The essential character of the glove is imparted by the non-woven palm side fabric. You state that this is a motocross glove and should be classified under 6216.00.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: Impregnated, coated or covered with plastic or rubber: Other gloves, mittens and mitts …specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. We disagree. This glove lacks the features and protection normally associated with a motocross glove. In addition, this glove is not impregnated, coated or covered with plastic or rubber. The applicable subheading for Style 4540 will be 6216.00.5820, HTSUS, which provides for Gloves, mittens and mitts: Other: Of man-made fibers: Other: With fourchettes: Other. The rate of duty will be 20.7 cents per kilogram plus 10.4% 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 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