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NY 870159


January 22, 1992

CLA-2-62:S:N:N3H:354 870159

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4600

Ms. Patricia Danielak
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046

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

Dear Ms. Bloom:

In your letter dated December 26, 1991, you requested a tariff classification ruling.

Your submitted sample, style 1111 is a glove with a woven textile shell described as 100% nylon, except for the forefinger and middlefinger which are made of textile-backed vinyl. This glove also has textile-backed vinyl palm and thumb reinforcement. In addition, this glove has an extra layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, an applied knit cuff, a partially elasticized wrist, and a hook and clasp. The wrist is secured by a one inch wide strap with a hook and loop closure through a D-ring. The essential character of this glove 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.

Noting that your glove is similar in all material respects to the glove before the court, style 1111 shows design for use in alpine skiing.

The applicable subheading for style 1111 will be 6216.00.4600, 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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