The tariff classification of gloves from Malaysia.

N107359 June 22, 2010 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520 Ms. Jung Patton Showa Best Glove, Inc. 635 Andover Park West Suite 111 Seattle, WA 98188 RE: The tariff classification of gloves from Malaysia. Dear Ms. Patton: In your letter dated May 24, 2010, you requested a tariff classification ruling. The samples submitted will be returned. Style 260 “ATLAS BREEZE LITE” is a string-knit glove constructed of 85% nylon, 10% polyester, and 5% other textile fibers, with a polyurethane coating on the entire palm side, which overlaps a portion of the backside fingers and sides of the glove. The glove features a ribbed knit wrist with an overlock stitch finish at the bottom. You have indicated that the weight of the coating is less than 50% of the weight of the glove. Style 260 “ATLAS COOL TOUCH” is a string-knit glove constructed of 85% nylon, 10% polyester, and 5% other textile fibers, with a Polyurethane coating on the entire palm side, which overlaps a portion of the backside fingers and sides of the glove. The glove features a ribbed knit wrist with an overlock stitch finish at the bottom. You have indicated that the weight of the coating is less than 50% of the weight of the glove. You assert that both the palm side and the underside of Style 260 “ATLAS BREEZE LITE” and Style 260 “ATLAS COOL TOUCH “ contain a polyurethane coating. However, the fabric that makes up the palm side of Style 260 “ATLAS BREEZE LITE” and Style 260 “ATLAS COOL TOUCH “ features a polyurethane coating, which has not been applied to the underside fabric. Therefore, your assertion that the polyurethane coating is on the underside of the gloves is not applicable. The applicable subheading for Styles 260 “ATLAS BREEZE LITE” and 260 “ATLAS COOL TOUCH” will 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 duty rate will be 13.2 percent 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 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 Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division