The tariff classification of gloves from China

N338928 April 5, 2024 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.:  6116.10.6500; 9903.88.15 Mr. Chris Dannemann Seattle Glove 11524 Cyrus WayMukilteo, WA 98275 RE:  The tariff classification of gloves from China Dear Mr. Chris Dannemann: In your letter dated March 11, 2024, you requested a tariff classification ruling. The sample will be retained. Style A6PVCIMP2 is a knit work glove with an extended cuff that has been fully dipped in polyvinyl chloride (PVC) plastic on the exterior.  The knit portion is stated to be constructed of 76% aramid, 20% steel filament, and 4% spandex. The glove also features thermoplastic rubber molding on the back side. You have indicated that the glove contains less than 50% textile on the coated outer shell knit portion. The applicable subheading for this style will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated, covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Other.  The duty rate will be 7% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6116.10.6500, 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 6116.10.6500, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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