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HQ 085863


January 19, 1990

CLA-2 CO:R:C:G 085863 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.4050

Ms. Sharon Austin
Wal-Mart Stores, Inc.
702 S.W. 8TH Street
Bentonville, AR 72716

RE: Gloves with plastic shell where textile backing is present merely for reinforcing purposes are considered of plastics for Chapter 39. NYRL 844376 modified in part.

Dear Ms. Austin:

This is in reference to a reconsideration requested by our New
York office of NYRL 844376 of September 13, 1989. Style 871 is subject to this reconsideration; Style 872 is not.

FACTS:

The merchandise at issue consists of a men's seamed dress glove, Style 871, composed of a 100% cellular vinyl shell with a textile backing. The lining is constructed of 100% acrylic knit, and the thin padding is 100% polyurethane foam. The merchandise is being imported from China, Hong Kong, Taiwan and Korea.

In NYRL 844376, we classified this article under subheading 6116.10.4540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as a textile glove coated with plastics.

ISSUE:

Whether the glove is classifiable as an article of textile under Section XI of the HTSUSA?
LAW AND ANALYSIS:

Heading 6116, HTSUSA, provides for gloves, mittens and mitts , knitted or crocheted. The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the headings and any relative section or chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order.

Note 1(h) to Section XI, HTSUSA, generally excludes woven, knitted or crocheted fabrics, impregnated, coated, covered or laminated with plastics, of Chapter 39, from classification within Section XI. Subheading 6116.10, HTSUSA, however, expressly provides for gloves impregnated, coated, covered or laminated with plastics. Reading the language of subheading 6116.10 and Section Note 1(h) together serves to include articles which would otherwise be excluded from consideration in Section XI. Therefore, where gloves meet the requirements of Note 1(h), they would not classifi able in Chapter 61. See also HRL 084623 of August 28, 1989 (conveyor belting of textiles and plastics).

The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. The General Explanatory Notes to Chapter 39 aid us in determining whether an article is "of plastics" by stating that certain plastics and textile combinations, e.g., plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens, are classified in Chapter 39, "where the textile is present merely for reinforcing purposes."

It is our opinion that the textile backing on the plastics shell exists merely for reinforcing purposes. The plastics constitute the entire outer shell, and the textile is so insig nificant as to perform no insulating function. It is clear that had the cellular rubber possessed the structural integrity to hold together under normal glove activity, the textile backing would not even be present. The glove, therefore, is considered to be "of plastics."

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 3926.20.4050, HTSUSA, as other articles of plastics and other articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves), gloves, other, other, other. The applicable rate of duty is 14 percent ad valorem.

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 status of any import restraints or requirements. This notice to you should be considered a modification of NYRL 844376 of September 13, 1989, as to the merchandise described as Style 871, under 19 C.F.R. 177.9(d)(1) (1989). It is not to be applied retroactively to NYRL 844376 (19 C.F.R. 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 844367 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to the release of HRL 085863 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

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