The tariff classification of work gloves from China.

N051581 March 10, 2009 CLA-2-62:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6216.00.5820 Mr. John Engelmann Performance Fabrics Inc. 560 Fifth Street NW Suite 402 Grand Rapids, MI 49504 RE: The tariff classification of work gloves from China. Dear Mr. Engelmann: In your letter dated February 5, 2009, you requested a tariff classification ruling. The submitted sample will be retained by this office. You have submitted a sample of a glove, style #4045. You state that the gloves will be marketed as highly protective safety work gloves which are both cut resistant and puncture resistant. Style #4045 is a full-fingered glove with a synthetic leather palmside, which you refer to as chamuld, made up of 60% nylon and 40% polyurethane non-knit fabric, which extends from the wrist to just below the fingertips and thumb tip. The fingertips and thumb tip are made up of a double layer of non-knit fabric, identified as HA110, which provides needlestick and cut resistance protection. The HA110 fabric, which is made up of 66% plastic and 34% polyester crepe, is also used as an overlay and is sewn to the palmside, covering the entire center portion of the palm, including the base of the fingers and extending down to the wrist. The backside of the glove is made up of stretch nylon fabric made up of 87% nylon and 13% spandex knit fabric, with the backside knuckle area made up of a 3-ply fabric consisting of an outer layer of knit fabric, the center layer of foam and the inner layer of woven polyester crepe. Other features include an elastic wrist band with a thermoplastic hook and loop fastener containing the Hex Armor logo, and fourchettes made up of knit polyester fabric. The applicable subheading for style #4045 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (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. You also ask whether the gloves would be eligible for a preferential duty rate under the Temporary Reductions in Rates of Duty found in HTSUS, Section XXII, Subchapter II, U.S. Note 18. As the gloves feature fourchettes made up of polyester fabric, they do not meet the definitionn for “mechanics gloves” found in this note, and they are not eligible for the preferential duty rate. 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