The tariff classification of gloves from China

N329291 November 23, 2022 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.:6116.10.5520; 9903.88.15 Ms. Patricia Jannethe Robbins Applicator International, LLC 737 Clermont Avenue Stroudsburg, PA 18360 RE: The tariff classification of gloves from China Dear Ms. Robbins: In your letter dated November 10, 2022, you requested a tariff classification ruling. A picture of the gloves was submitted to this office. You state that these gloves are called “Cut Resistant Gloves.” The item is a string-knit work glove stated to be constructed of 40% latex, 30% polyester, and 30% cotton. The glove features a latex coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff and overlaps the backside fingertips and sides of the wearer’s hands and fingers and an overlock stitch finish at the cuff bottom. The essential character of the glove is imparted by the coated string knit glove liner and you have indicated that the weight of the textile fibers is greater than 50% of the weight of the glove. The applicable subheading for this item will be 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 or laminated 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 rate of duty will be 13.2% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6116.10.5520, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6116.10.5520, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. . 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Karen Sikorski at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division