NY 0854885 - The tariff classification of textile ski gloves from Hong Kong. - United States International Trade Commision Rulings

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NY 854885

August 28, 1990

CLA-2-62:S:N:N3H:354 854885

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.1000

Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of textile ski gloves from Hong Kong.

Dear Ms. Webster:

In your letter dated July 25, 1990, you requested a tariff classification ruling.

Your submitted sample, style 1000B, is a glove with a woven textile shell described by you as 100% water proof taslon nylon, with approximately 1 mm of foam bonded to its inner surface. The glove also has textile-backed vinyl palm and thumb reinforcement which extends to the palm-side of the index and middle fingers. In addition, the glove has an extra layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, an elasticized wrist and a hook and clasp. This glove also has a 2-3/4" wide closure from the side seam across the cuff of the glove which is fastened by a hook and loop fabric strip. Style 1000 is the same as style 1000B except you have indicated that it is not water proof.

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 reinforcement across the back of the knuckles, we note that 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 gloves. Noting that your gloves are similar in all material respects to the glove before the court, these styles show design for use in alpine skiing.

The applicable subheading for the textile gloves will be 6216.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: 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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