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NY K89084




September 29, 2004

CLA-2-62:RR:NC:TA:354 K89084

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.4050; 4203.29.1500; 6116.10.9500; 6216.00.5820

Ms. Lynn B. LaRock
Damascus Worldwide Inc.
63 Wales Street
Rutland, VT 05701

RE: The tariff classification of gloves from Pakistan.

Dear Ms. LaRock:

In your letter dated September 9, 2004, you requested a tariff classification ruling.

Five samples were submitted for review. Style DPG125 is a men’s glove with a complete palmside constructed of a synthetic leather fabric with a knitted kevlar lining. The backside pinky, ring finger, and the lower knuckle area are made of a knitted fabric. The backside thumb which serves as a perspiration wipe is made of a terry fabric with a knitted fabric tip. The balance of the backside is made of neoprene sandwiched between two finely knitted fabrics. Additional features include two coated fabric overlays at the thumb/forefinger crotch, knitted fabric fourchettes, and a tab closure at the wrist that is secured by hook and loop fasteners.

Style DKP200 is a men’s glove with a palmside from fingertips to wrist and fourchettes constructed of a synthetic leather fabric. The complete backside and palmside wristband are made of a knitted kevlar fabric. Coated fabric overlays are found at outer portion of the lower forefinger and around the lower portion of the thumb. Additional features include a tab closure at the wrist that is secured by hook and loop fasteners.

Style DZ9 is a men’s fleece-lined glove with a complete palmside, fourchettes, the upper halves of the backside forefinger and middle finger constructed of a cowhide leather. Two backside fingers and the lower knuckle area are made of a knitted fabric. The balance of the backside is made of neoprene sandwiched between two knitted fabrics. Additional features include a waterproof barrier and a tab wrist tightener that is secured by hook and loop fasteners.

Style DNS2 is a men’s glove with a palmside from fingertips to wrist and fourchettes constructed of a finely knitted fabric with a cellular PVC coating on the outer surface. The complete backside is made of neoprene sandwiched between two finely knitted fabrics. The glove is fully lined with a knitted fabric that is advertised as cut resistant. Coated fabric overlays are found on the fingertips of three palmside fingers and at the palm edge below the pinky. Additional features include an elasticized wristband with a tab closure that is secured by hook and loop fasteners. The cellular PVC coated knitted fabric imparts the essential character of the glove.

With regards to the palmside cellular PVC coated knitted fabric of style DNS2 we note that:

The classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.

Legal Note 2 to Chapter 59 provides, in pertinent part, that:

(a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); . . .

In style DNS2 the finely knit textile fabric is present to merely reinforce the PVC. The gloves are therefore classified in chapter 39

Style DNS860 is a men’s glove with a palmside from fingertips to wrist and fourchettes constructed of a finely knitted fabric with a celluar PVC coating on the outer surface. You have indicated that the weight breakdown for the coated palmside material is 65% coating 35% knitted fabric. The complete backside is made of neoprene sandwiched between two finely knitted fabrics. Coated fabric overlays are found on the fingertips of three palmside fingers and at the palm edge below the pinky. The glove also features an elasticized wristband with a tab closure that is secured by hook and loop fasteners. The cellular PVC coated knitted fabric imparts the essential character of the glove. The palmside finely knitted textile fabric acts as more then mere reinforcement to the PVC coating. The gloves are therefore classified in chapter 61.

The applicable subheading for styles DPG125 and DKP200 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem.

The applicable subheading for style DZ9 will be 4203.29.1500, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Gloves of horsehide or cowhide (except calfskin) leather: Other: With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 percent ad valorem.

The applicable subheading for style DNS2 will be 3926.20.4050, 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 . . . Other. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for style DNS860 will be 6116.10.9500, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The duty rate will be 7% ad valorem.

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 354 at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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