Trade Law Daily is a Warren News publication.

Aug. 22 CBP Bulletin Proposes to Revoke, Modify Rulings on Polyurethane Coated Gloves

In the Aug. 22 issue of the CBP Bulletin (Vol. 46, No. 35), CBP published a notice that proposes to revoke and modify rulings and similar treatment regarding the tariff classification of work footwear.

Sign up for a free preview to unlock the rest of this article

Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.

Comments on Proposed Revocations Due Sept. 21

CBP said that before taking this action, consideration will be given to any written comments received by Sept. 21. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)

Proposed Modifications, Revocations

CBP is proposing to revoke and modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.

Polyurethane Coated Gloves

Item: Three styles of polyurethane coated gloves. All are string knit gloves featuring a polyurethane palm coating on the outer surface of the palms.
Current: 3926.20.1050 , Free (“Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Seamless: Other: Other”.)
Proposed: 6116.10.55, 13.2%, (“Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered 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.”)
Reason: CBP previously ruled that the gloves were articles of plastic. CBP now believes because the remainder of the gloves are composed of non-coated textile fabric, they aren't articles of plastic but are partially coated textiles. While subheading 3926.20, HTSUS, also provides for gloves of plastic, the instant articles must first meet the terms of the heading before CBP can consider the application of the accompanying subheadings, it said.
Proposed for revocation: NY N013115 (2007)
Proposed for modification: NY N042821 (2008)
Proposed new ruling: HQ H220278