N253459 N2 Ruling Active

The tariff classification of a plastic impact resistant patch for a work glove from China

Issued May 30, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The submitted sample is identified as an impact resistant patch. It is made of polyvinyl chloride (PVC) plastic material. It is designed to be sewn onto a work glove after importation. It is orange in color and measures approximately 3¼” by 2¾”. The top surface is scored with grooves and the bottom surface is smooth. You have suggested that this item is correctly classified in subheading 3926.90.9980 and we agree with your suggestion.

CBP rationale

The applicable subheading for the plastic impact resistant patch will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other.

Full text

N253459 May 30, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Sandra Tovar CST, Inc. 500 Lanier Avenue W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of a plastic impact resistant patch for a work glove from China Dear Ms. Tovar: In your letter dated May 6, 2014, on behalf of Wells Lamont Industry LLC, you requested a tariff classification ruling. The submitted sample is identified as an impact resistant patch. It is made of polyvinyl chloride (PVC) plastic material. It is designed to be sewn onto a work glove after importation. It is orange in color and measures approximately 3¼” by 2¾”. The top surface is scored with grooves and the bottom surface is smooth. You have suggested that this item is correctly classified in subheading 3926.90.9980 and we agree with your suggestion. The applicable subheading for the plastic impact resistant patch will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The rate of duty will be 5.3 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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