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NY 883923




April 13, 1993

CLA-2-39:S:N:N5:354 883923

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.4010

Mr. Philip Goldschmiedt
Armin Poly-Version, Inc.
301 West Side Avenue
Jersey City, NJ 07305

RE: The tariff classification of disposable polyethylene gloves and bags from Hong Kong and China.

Dear Mr. Goldschmiedt:

In your letter dated March 12, 1993, you requested a tariff classification ruling.

The submitted sample consists of a pair of transparent disposable gloves and a "cap" made of polyethylene. The glove is seamed by heat sealing around the edges of the finger and hand. It is the type of glove intended to be disposed of after one time use. The glove and "cap" will be imported laminated to a printed hair dying process instruction sheet and are considered a composite good. The "cap" is actually a bag used to cover the hair during the dying process.

The General Rules for the Interpretation of the Harmonized System (GRI) 3(b) provide that composite goods which cannot be classified by GRI 3 (a) under the most specific heading, shall be classified according to their essential character. The Explanatory Notes (EN) constitute the official interpretation of the tariff at the international level. According to the EN, essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In this case the gloves and bag are considered of equal importance and therefore neither one imparts the essential character. When goods cannot be classified by reference to GRI 3 (a) or (b), they are to be classified in the heading which occurs last in numerical order among those that merit equal consideration in determining classification. The gloves in heading 3926 occur after the bag in heading 3923.

The applicable subheading for this item will be 3926.20.4010, Harmonized Tariff Schedule of the United States (HTS), 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, disposable. The rate of duty will be 14 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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