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NY 850971

April 20, 1990

CLA-2-62:S:N:N3H:354 850971

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4400

Ms. Cynthia Friedel:
The Glove Source
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of a textile ski mitten from China.

Dear Ms. Friedel:

In your letter dated March 28, 1990, you requested a tariff classification ruling.

Your submitted sample, style 5005, is a children's mitten with a woven textile shell described as 100% nylon. This mitten also has pigskin leather palm and thumb reinforcement. In addition, this mitten has an additional layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, an applied knit cuff, an elasticized wrist, and a hook and clasp. The back of the wrist has a one inch textile strap with a hook and loop fastener that extends from the side seam across the glove. The essential character of this mitten is imparted by the textile shell.

In the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that certain vinyl gloves were properly classifiable under the provision for other ski equipment, in item 734.97, TSUS (now provided for in various U.S. subheadings). These gloves were found to have the following characteristics:

1. a hook and clasp to hold the gloves together;

2. an extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;

3. an extra piece of red colored vinyl with padding reinforcement and inside stitching, which is securely stitched across the middle of the glove where the knuckles bend and cause stress;
4. cuffs with an elastic gauntlet to hold the gloves firm around the wrist, so as to be waterproof, and to keep it securely on the hand.

With respect to the internal piece of textile-backed vinyl across the back of the knuckles, we note the vinyl is of sufficient strength and thickness to meet the requirements of the court case because the vinyl faces the outer surface (shell) of the mitten.

You have submitted evidence that the pigskin leather used on this mitten has been subjected to the special tanning process which enables it to withstand the wettings and abrasion that occur during alpine skiing.

Noting that your mitten is similar to the glove before the court this style shows design for use in alpine skiing.

The applicable subheading for the ski mitten, style 5005, will be 6216.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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