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HQ 951189


August 27, 1992

CLA-2 CO:R:C:F 951189 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.4050

Mr. Stephen M. Zelman
Attorney at Law
845 Third Avenue
17th Floor
New York, New York 10022

RE: Ski-Style Gloves With Plastic on Back and Palm Surfaces; Acrylic Knit Fourchettes, Sidewalls and Cuffs; and Lined.

Dear Mr. Zelman:

This is in reference to your binding ruling requests of January 21 and 28, 1992, regarding four styles of gloves labelled styles 722, 723, 724 and 260. You suggest that these gloves meet the requirements of Stonewall Trading Company v. United States, 64 Cust. Ct., 482, C. D. 4023 (1970) and should be classified as ski gloves. Samples of the four styles were submitted with your requests.

FACTS:

Styles 722, 723 and 724 are ladies gloves with vinyl shell material, with a textile backing, on both its back and palm surfaces. They contain acrylic knit fourchettes, sidewalls and foldover cuffs. They have linings of textile-backed foam rubber. The gloves have a plastic hook and clasp which hold the gloves together; an extra piece of plastic overlaying the shell material along the interior of the thumb and extending over a portion of the palm; an extra piece of reinforced vinyl, approximately 2 1/4 inches wide, stitched over the knuckle area of the gloves, between the outer shell and the lining; and an elasticized gauntlet.

The design of the back of each style is unique to that glove. Style 722 has a back composed of two pieces of vinyl stitched together, with piping along the seam, and a metal ornament near this seam. Style 723 has a back composed of two pieces of vinyl stitched together as well as two rows of ornamental stitching running up the back. Style 724 has a back composed of 3 pieces of vinyl stitched together diagonally as well as a pattern of quilting and ornamental stitching.

Style 260 is a man's glove with vinyl shell material, with a textile backing, on both its back and palm surfaces. It contains acrylic knit fourchettes, sidewalls and cuffs. The glove has a linings of textile-backed foam rubber and Thinsulate~. The glove has a plastic hook and clasp which holds the glove to its mate; an extra piece of plastic overlaying the shell material along the interior of the thumb and extending over a portion of the palm; an extra piece of reinforced vinyl, approximately 2 1/4 inches wide, stitched over the knuckle area of the gloves, between the outer shell and the lining; and an elasticized gauntlet. The back of this style is composed of one piece of vinyl with rows of ornamental stitching running up the back.

ISSUE:

Are the gloves at issue specially designed for use in the sport of skiing?

Are the gloves at issue textile or vinyl gloves?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the heading and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

Counsel believes that the subject gloves should be classified as ski gloves based on Stonewall Trading Company v. United States, 645 Cust. Ct. 482, C.D. 4023 (1970). In that case the court indicated that the following requirements were necessary features of a glove for classification under the ski equipment provisions of the tariff schedules:

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...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.

The presence of the four Stonewall criteria in a glove is not the sole and final criteria necessary for determining whether a specific glove is a ski glove. As noted in counsel's letters, the factors referenced in Stonewall demonstrate prima facie that the subject merchandise is specially designed for skiing; failure of a glove to meet all of the Stonewall criteria will not prevent its classification as a ski glove, nor will satisfaction of the criteria automatically dictate classification as a ski glove.

While the gloves under consideration appear to meet the Stonewall criteria, we believe that they do so only on a superficial basis. We note that the hook and clasp are made of plastic which would apparently become brittle in cold weather. The gloves are made of soft stretchable vinyl and it is doubtful that they could withstand the stress created by the flexing of the skier's hands and the grasping of the ski poles. We also doubt that the gloves are waterproof either in the area of the fingers, body or cuffs. While the gloves do have minimal elastic gauntlets, it is doubtful that they would keep the gloves on the skiers hands. In this regard we further note that the ladies gloves are marked "one size fits all" and that no size is specified for the man's gloves. We believe that the lack of individual sizing increases the likelihood that the elasticized gauntlet on these gloves would not keep the gloves securely on the wearer's hands. Based on the above, we have concluded that the subject gloves would not be suitable for use as skiing gloves.

We next considered whether these gloves are vinyl or textile since they have substantial vinyl and textile components. As noted above, while the entire back side and palm side of the gloves is composed of vinyl backed with textile material, the n- 4 -
remainder of the gloves, i.e., fourchettes, sidewalls and cuffs, is composed of textile material. Since the gloves have these two major components which are provided for in different chapters of the HTSUSA they cannot be classified in accordance with GRI 1. It, therefore, is necessary to consider which component forms the essential character of the gloves pursuant to GRI 3.

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. Conversely, Note 2(l) to Chapter 39 specifies that goods of Section XI (Textiles and textile articles) are not included in Chapter 39. In view of these notes and since subheading 6116.10, HTSUSA, which is part of Section XI, expressly provides for gloves impregnated, coated, covered or laminated with plastics it is necessary to distinguish between a Chapter 39 article and a Chapter 61 article.

In order to distinguish between such items, we consulted the Explanatory Notes (EN) to the Harmonized System which constitutes the official interpretation of the tariff at the international level. The General Explanatory Notes to Chapter 39 clarifies when an article is "of plastics" by stating that certain plastics and textile combinations, e.g., plates, sheets and strips of cellular plastics combined with textile fabrics, felt or nonwovens, are classified in Chapter 39, "where the textile is present merely for reinforcing purposes." Since the textile backing on the plastics shell of the instant gloves exists merely for reinforcing purposes and since the plastic does not further cover knitted or crocheted fabric which is impregnated, coated, covered or laminated with plastics, the instant gloves are not gloves of Chapter 61, as described above, but gloves whose essential character is "of plastics", as described in Chapter 39.

We note that the textile-backed plastics forms most of the outer surface of the gloves, and that, when worn, the gloves primary component appears to be the plastics. While the ratio of plastics to knit or the appearance of the glove when worn do not govern the classification of the gloves, we believe that those factors assist in confirming the propriety of classifying the subject gloves under the provisions for plastics.

HOLDING:

Gloves composed of textile-backed plastics combined with acrylic knit fourchettes, sidewalls and cuffs which do not
have the pragmatic capability of use as ski gloves although apparently possessing many of the characteristics of same, are classifiable in subheading 3926.20.4050, HTSUSA, as "Articles of apparel and clothing accessories, Gloves, Other, Other." Articles so classifiable are subject to a general rate of duty of 14 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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