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NY L81297




January 11, 2005

CLA-2-61:RR:NC:TAB:354 L81297

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.7520, 6116.93.9400

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue, Suite 4500
New York, N.Y. 10106

RE: The tariff classification of gloves from China.

Dear Mr. Zelman:

In your letter dated December 15, 2004, written on behalf of your client, Magla Worldwide, Ltd., you requested a tariff classification ruling. The samples have been destroyed during our analysis.

You have submitted samples for three styles of gloves. You state that style #1320 will be sold as a garden glove. It is unlined with knit nylon spandex fourchettes, without cuffs and features a side zipper closure. The palm side is made up of a coated knit nylon material that features overlays on the thumb tip, fingertips on both the palm and backside, and on a portion of the palm and fingers on the palm side. These overlays are also considered “coated fabrics,” but the fabric used in their construction is other than knit material. You state that the plastic coating found on all areas of this glove is not of cellular plastic. The back side of the glove is made of a knit polyester fabric that features a minor amount of plastic designs adhered to the knuckles and in the center area. You state that this glove is over 50% by weight of man-made fibers.

You state that style #1420 will be sold as a mechanic’s glove. It is unlined, with knit nylon spandex fourchettes, without cuffs and contains a hook and loop closure on the backside wrist. The palm side is made up of a coated knit nylon material that features overlays on the thumb tips, fingertips on both the palm and backside, and on the palm and fingers of the palm side. A second set of overlays is also featured on portions of the palm, base of the thumb, thumb tip, and fingertips of both the palm and backside of the glove. All overlays are made up of a coated fabric, with the fabric being other than knit material. You state that the plastic coating found on this glove is not cellular. The backside of this glove is made of a knit polyester fabric that is overlaid with some plastic designs on the back of the fingers and in the center area. You state that the glove is over 50% by weight of man-made fibers.

You state that style #1510 will be sold as a contractor’s glove. It is unlined, with woven nylon spandex fourchettes, without cuffs and features a hook and loop closure on the backside wrist. The palm side is made up of knit nylon spandex, which has coated knit overlays on the palm side and palm side of the fingers and thumb. The thumb tip, and fingertips on both the palm and backsides also feature an additional set of overlays made up of a coated knit material. The backside is made of a knit polyester fabric with a few plastic designs running down the back of the knuckle area and backs of the fingers. A “sweat wipe” made of cotton terry material makes up the backside at the base of the thumb. A plastic overlay is also featured on the backside bearing the trademark/trade name of the licensor.

We agree with your suggested classification of 6116.10.7520, HTS, for styles #1320 and #1420 since the essential character of these gloves is imparted by the coated knit material of the palm side which, based on a cursory examination, we believe contains 50% or more by weight of man-made fibers. Since the material that makes up the palm side of style #1510 is not a coated fabric for tariff purposes, we do not agree with your suggested classification of 6116.10.7520, HTS.

The applicable subheading for styles #1320 and #1420 will be 6116.10.7520, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: containing 50% or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereofsubject to man-made fiber restraints. The rate of duty will be 13.2% ad valorem.

The applicable subheading for style #1510 will be 6116.93.9400, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: with fourchettes. The rate of duty will be 18.6% 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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