CBP Ruling N218296 — The tariff classification of gloves from China.

Tariff classification

Headings: 6116, 3926

Product description

As requested, the samples will be returned, except for one glove of style GTB32CW200, which will be retained by this office. Style GTB32CW200 is a boy’s lined and insulated 100% polyester knit fleece glove. The glove features a cellular PVC coated fabric overlay covering a large portion of the palmside extending up the fingers, an adjustable hook and loop closure, a hook and clasp, 100% nylon fourchettes and side seams, an inner waterproof barrier, an elasticized wrist and an extended rib knit cuff. Style GTB32CW204 is a boy’s lined 100% polyester knit glove. The glove features a PVC coated fabric overlay on the center of the palm extending up into the thumb and forefinger, fourchettes, a hook and clasp, and a ribbed knit cuff.

CBP rationale

The applicable subheading for style GTB32CW200 will be 3926.20.4050, 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: Other: Other: Other. The applicable subheading for style GTB32CW204 will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.

Full text

N218296 June 19, 2012 CLA-2-39:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 3926.20.4050; 6116.93.9400 Ms. Sandra Kobs Kohl’s Department Stores Corporate Offices N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of gloves from China. Dear Ms. Kobs: In your letter dated May 14, 2012, you requested a tariff classification ruling. As requested, the samples will be returned, except for one glove of style GTB32CW200, which will be retained by this office. Style GTB32CW200 is a boy’s lined and insulated 100% polyester knit fleece glove. The glove features a cellular PVC coated fabric overlay covering a large portion of the palmside extending up the fingers, an adjustable hook and loop closure, a hook and clasp, 100% nylon fourchettes and side seams, an inner waterproof barrier, an elasticized wrist and an extended rib knit cuff. Style GTB32CW204 is a boy’s lined 100% polyester knit glove. The glove features a PVC coated fabric overlay on the center of the palm extending up into the thumb and forefinger, fourchettes, a hook and clasp, and a ribbed knit cuff. The applicable subheading for style GTB32CW200 will be 3926.20.4050, 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: Other: Other: Other. The rate of duty will be 6.5% ad valorem. The applicable subheading for style GTB32CW204 will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% 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, Thomas J. Russo Director National Commodity Specialist Division

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