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HQ 083973


January 8, 1990

CLA-2 CO:R:C:G 083973 HP 834123 834124

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1800

Mr. Bernard Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: Classification of Leather/Cotton Work Gloves

Dear Mr. Liberati:

This is in reply to your letter of November 12, 1988, concerning the tariff classification of leather/cotton work gloves, produced in Taiwan, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of two styles of work gloves. Style 1442P is composed of 65 percent cowhide leather and
35 percent cotton, with a cotton knit wrist. Style 1444P is composed of 75 percent cowhide leather and 25 percent cotton. The front of both gloves, exclusive of the wrist, is composed of leather, and the back of multi-colored cotton.

ISSUE:

Whether the gloves are composed of cotton or leather for classification under the HTSUSA?

LAW AND ANALYSIS:

Heading 4203, HTSUSA, provides for, inter alia, gloves of leather. Heading 6216, HTSUSA, provides for, inter alia, gloves of cotton. To determine classification under the HTSUSA, one must ascertain whether the gloves are composed of cotton or of leather .
The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order. GRI 3 states, in pertinent part:

When by application of Rule 2(b) [goods of more than one material or substance] or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b)Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [which requires that goods be classified, if possible, under the more specific of the competing provisions], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The gloves are worn when using tools to provide the wearer with a better grip on the instrument. It is the leather front of both gloves that fulfills that role. The cotton backing and wrist portions of the gloves merely serves to keep the wearer's hand cooler than wearing a glove comprised wholly of leather. It is therefore the leather front that imparts the essential character of the gloves; the gloves are therefore considered to be wholly of leather for classification purposes.

HOLDING:

The merchandise at issue is classifiable under subheading 4203.29.1800, as articles of apparel and clothing accessories, of leather or of composition leather, gloves, mittens, and mitts, other, other, other. The applicable rate of duty is 14 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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