United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088915 - HQ 0089038 > HQ 0089033

Previous Ruling Next Ruling



HQ 089033

July 17, 1991

CLA-2 CO:R:C:T 089033 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.0800

Karen J. Hiatt
Regional Director
Commercial Operations Division
One World Trade Center
Suite 534
Long Beach, CA 90831

RE: Decision on Application for Further Review of Protest No. 2704-90-000704 on the classification of a rubberized sport glove

Dear Ms. Hiatt:

This is a decision on application for further review of a protest timely filed on behalf of Thunderwear, Inc., on February 15, 1990, against your decision on the classification of rubberized gloves entered under entry number 231-0751890-6 on March 13, 1989 and liquidated on November 17, 1989.

FACTS:

A sample of the present merchandise was provided for our inspection. Glove style T-657 is a cut and sewn full fingered, unlined glove manufactured from nylon knit fabric which has been coated with neoprene rubber approximately two millimeters thick. The outer surface is texturized and the fingers are precurved, presumably for better grip. A hook and loop strap at the wrist permits the glove to be tightened for better fit.

The packaging in which the item is sold states that:

Thunderwear gloves are made with the finest workmanship and materials available. They are designed to provide warmth flexibility, non-slip grip, strength and durability that will stand up to the rugged challenge of your favorite action sport.

Below this point-of-sale advertising are listed nine sports for which these gloves are considered ideal.

2

This item was classified and liquidated under HTS 6116.10.2510, which provides for textile gloves, mittens and mitts. The importer, Thunderwear Inc., contests this classification. It contends that the goods are properly classified under subheading 4015.19.5000, which provides for rubber clothing accessories (including gloves).

ISSUE:

1) Is the present merchandise classified as a knit textile glove of Chapter 61, or as a rubber glove of chapter 40 under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

2) Does the glove show "special design" for use in sports.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI, taken in order. Where goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may be applied, taken in order.

The present merchandise is prima facie classifiable in chapter 40, which provides for rubber and articles thereof. Chapter Note 2(a) excludes goods of Section XI (textiles and textile articles). Gloves, for all purposes, of vulcanized rubber, are one of the items classified under heading 4015. The Explanatory Notes state that heading 4015 covers articles of apparel and clothing accessories (including gloves) e.g., protective gloves and clothing for surgeons, radiologists, divers, etc., whether assembled by means of an adhesive or by sewing or otherwise obtained. The Notes further explain that these goods may be:

1) Wholly of rubber

2) Of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, other than those falling in Section XI (see Note 3 to Chapter 56 and Note 4 to Chapter 59).

3) Of rubber, with parts of textile fabric when the rubber is the constituent giving the goods their essential character.

3

However, articles of apparel and clothing accessories of textile materials combined with rubber threads (Chapter 61 or 62), are excluded.

The competing provision, heading 6116, provides for gloves impregnated, coated or covered with rubber. In order to qualify as such, the glove must be made of fabric which constitutes rubberized textile fabric under Chapter 59 Note 4. The applicable portion, part (d) of Note 4, states that a rubberized textile fabric is a plate, sheet, or strip of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement. The determination of whether such fabric constitutes mere reinforcement encompasses the question of whether it behaves as such in a water sports glove made of rubber. In this case, the knit fabric lining is more than mere reinforcement since it allows the glove to be worn and removed with greater ease. In addition, it provides comfort, warmth and dryness to the wearer. Consequently, we find that the glove at issue is classifiable as a textile article under heading 6116 of Section XI.

The design of this glove, which features a texturized surface, pre-curved fingers and a wrist tightener, in conjunction with the advertising materials provided, clearly indicate that this article shows special design for use in sports.

HOLDING:

The merchandise at issue is classified under subheading 6116.10.0800, HTSUSA, which provides for gloves, mittens and mitts, knitted or crocheted: gloves, mittens and mitts impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts, dutiable at the rate of 5.5 percent ad valorem.

Due to the amendments passed under the Omnibus Reconciliation Act of 1990, the current HTS subheading for this merchandise is 6116.10.0800, rather than 6116.10.2510. The amendments, which took effect October 1, 1990, also have retroactive application for entries made after December 1, 1988, and before October 1, 1990, provided a proper request for reliquidation was filed by the importer prior to April 1, 1991. There is no evidence in the file, however, to indicate that the importer has made a request for reliquidation of this entry. In the absence of such a request, the protest should be denied in full.

4

A copy of this decision should be furnished to the protestant along with the form 19 notice of action.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: