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NY 874287





June 4, 1992

CLA-2-62:S:N:N3H:354 874287

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.3225

Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

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

Dear Ms. Dugan:

In your letter dated May 5, 1992, you requested a tariff classification ruling.

You have submitted three samples. Your submitted sample, style 17 RSI 400, is a glove with a woven textile shell of 100% nylon coated with plastic foam on the inner surface. The glove has textile-backed vinyl under the palm and thumb and acrylic knit fourchettes. The glove also has additional foam padding and internal textile-backed vinyl which is above, not across the back of the knuckles, a partially elasticized wrist and an applied knit cuff. The essential character of this glove is imparted by the textile shell.

Style 17 RSI 401, is a glove with a woven textile shell of 100% nylon coated with plastic foam on the inner surface. The glove has textile-backed vinyl under the palm and thumb and acrylic knit fourchettes. The glove also has additional foam padding and internal textile-backed vinyl which is above, not across the back of the knuckles, a partially elasticized wrist and an applied knit cuff. 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.

Styles 17RSI 400 and 17 RSI 401 do not have padded vinyl reinforcement over the knuckles and do not have a hook and clasp to hold the gloves together. Noting that your gloves lack the additional reinforcement across the back of the knuckles and a hook and clasp they are not similar in all material respects to the glove before the court. Accordingly, classification under the subheadings for ski gloves, mittens or mitts is precluded.

Your request for a binding ruling on style 17 RSI 402 is being forwarded to the Office of Regulations and Rulings, U. S. Customs Service, Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20229 for their review. A ruling on style RSI 402 will be issued to you from that office.

The applicable subheading for the gloves, styles 17 RSI 400 and 17 RSI 401, will be 6216.00.3225, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: with fourchettes, subject to man-made fibers restraints. The rate of duty will be 14 percent ad valorem.

Styles 17 RSI 400 and 17 RSI 401, fall within textile category designation 631. As a product of Hong Kong this merchandise is subject to visa requirements based upon international textile trade agreements.

Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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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