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N031076 N0 Ruling Active

The tariff classification of gloves from Japan and Malaysia.

Issued July 8, 2008 by U.S. Customs and Border Protection.

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N0 N031076 (July 8, 2008)

Tariff classification

HTS codes: 3926.20.1050

Headings: 3926

Product description

The samples will be retained by our office. Style #BO700 is a pair of seamless 100% PVC household cleaning gloves that extend above the wrist. Styles #16 and the “PVC Household Gloves” are also seamless PVC gloves with rayon flocking on the underside.

CBP rationale

The applicable subheading for all three styles of gloves will be 3926.20.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories (including gloves): gloves: seamless, other: other.

Full text

N031076 July 8, 2008 CLA-2-39:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 3926.20.1050 Ms. Jung Patton SHOWA Co. (U.S.A.), Inc. 635 Andover Park West, Suite 111 Seattle, WA 98188 RE: The tariff classification of gloves from Japan and Malaysia. Dear Ms. Patton: In your letter dated June 13, 2008 you requested a tariff classification ruling. The samples will be retained by our office. Style #BO700 is a pair of seamless 100% PVC household cleaning gloves that extend above the wrist. Styles #16 and the “PVC Household Gloves” are also seamless PVC gloves with rayon flocking on the underside. The applicable subheading for all three styles of gloves will be 3926.20.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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

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