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NY 874363

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June 4, 1992

CLA-2-62:S:N:N3H:354 874363

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.0008

Ms. Susan Kearney
Wal-Mart Stores Inc.
702 SW 8th Street
Bentonville, AK 72716

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

Dear Ms. Kearney:

In your letter dated May 11, 1992, you requested a tariff classification ruling.

Your submitted sample, style 392 is a glove with a woven textile shell described as being of 100% nylon with approximately 1 mm of foam bonded to its inner surface. This glove has overlaid vinyl-backed textile 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 elasticized wrist, an applied knit cuff, a hook and loop fastener over a closed side vent and a hook and clasp. 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 392 shows design for use in alpine skiing.

The applicable subheading for style 392, will be 6216.00.0008, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other ... designed for use in sports, including 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

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