The tariff classification of work gloves from Malaysia.

N013115 July 19, 2007 CLA-2-39:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 3926.20.1050 Ms. Jung Patton SHOWA Co. (U.S.A.), Inc. 575 Andover Park West Suite 105 Seattle, WA 98188 RE: The tariff classification of work gloves from Malaysia. Dear Ms. Patton: In your letter dated June 13, 2007, you requested a tariff classification ruling. You state that both styles of submitted gloves, style #540 (HPPE Palm Fit Glove) and #541 (HPPE Palm Plus Glove), are 100% High Performance Polyethylene Fiber (HPPE) string knit gloves featuring a polyurethane palm coating on the outer surface of the palms, from fingertips to wrist, which also overlaps the backside fingertips. A polyurethane coating has also been applied to the underside fabric of the palms. The gloves are used for assembly operations where cut resistance and dexterity is desired. The essential character of both styles is imparted by the material of the palm side, from fingertips to wrist. With regards to the palmside material we note that the classification of plastics and textile combinations is governed by Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, that: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than… (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);... For these gloves, the fabric that makes up the palm sides is coated with polyurethane on both the palm side as well as on the underside of the palm, thereby coating both sides with such material. Therefore, both styles are classified in chapter 39, HTSUS. The applicable subheading for both styles will be 3926.20.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): gloves: seamless…other: other. The rate of duty will be free. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division