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HQ 954228


November 16, 1993

CLA-2 CO:R:C:T 954228 SK

CATEGORY: CLASSIFICATION

TARIFF No.: 6116.93.9400

District Director
U.S. Customs Service
1000 Second Avenue, ste. 2200
Seattle, WA 98104-1049

RE: Decision on Application for Further Review of Protest No. 3001-93-100076; denied in full; glove liners are not specially designed for use in skiing; 6116.93.9400, HTSUSA; HRL 951294

Dear Sir:

This is a decision on application for further review of a protest timely filed on behalf of Fairfield Line Inc., on January 28, 1993, against your decision regarding the classification of glove liners. The subject merchandise was entered at the port of Seattle and the merchandise was liquidated on January 4, 1993.

FACTS:

Samples of the glove liners at issue, referenced style numbers H347, H348 and H349, were submitted to this office for examination.

All three styles are manufactured from cut knit fabric, contain fourchettes and have a separate sewn-on rib knit cuff. Style H347 is made from 50% polypropylene, 30% polyester and 20% lurex metallic. Style H348 is made from 100% polypropylene and Style H349 is constructed from 100% polyester.

The subject merchandise was entered under subheading 6116.93.8800, HTSUSA, which provides for "[G]loves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes," dutiable at a rate of 19.8 percent ad valorem. The applicable textile quota category was 631.

Protestant claims that classification is proper under subheading 6116.93.0800, HTSUSA, which provides for "[G]loves,
mittens and mitts, knitted or crocheted: other: of synthetic fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts," dutiable at a rate of 5.5 percent ad valorem.

ISSUE:

Whether the glove liners at issue are classifiable as ski gloves under heading 6116, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Protestant asserts that the glove liners at issue are classifiable under subheading 6116.93.0800, HTSUSA, which provides for, in pertinent part, ski gloves. In support of this contention, protestant states that the glove liners at issue, referenced style numbers H347, H348 and H349, are "gloves made to be used in sports either with or without other gloves."

The determinative issue, therefore, is whether the glove liners the subject of this protest have been specially designed for use in skiing so as to warrant classification as a ski glove under heading 6116, HTSUSA. In Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Court set forth several characteristics deemed indicative of a ski glove design. In this decision it was determined that certain vinyl gloves were classifiable as "other ski equipment" in item 734.97, TSUS, (now provided for in various HTS subheadings) because the gloves were deemed to have been especially designed for use as ski gloves by exhibiting the following:

1) A hook and clasp to hold the gloves together;

2) An extra piece of vinyl stitched along the thumb 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 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.

As this office stated in Headquarters Ruling Letter 951294, dated August 28, 1992, these criteria are not prerequisites mandated of all ski gloves. Rather, they provide a guideline intended to aid in determining whether certain gloves have been designed for use in skiing.

The three styles of glove liners at issue do not possess any of the Stonewall characteristics set forth above, nor do they possess features which would render them suitable for use, by themselves, as ski gloves. The liners are made from lightweight, smooth-textured fabrics which, without a reinforced palm of leather, plastic or rubber, do not provide a secure grip on a ski pole. The liners' sheer construction does not protect hands from injury resulting from falls, nor do the liners contain thick material or padding which protects hands from contact with various types of ski equipment (i.e., tow bars, ski lifts, metal bindings, ski boot clasps, etc ...). Although glove liners are usually worn under gloves for their heat-retention properties, they do not, by themselves, serve to keep hands warm in the cold temperatures normally encountered when skiing. The liners do not protect the hands from moisture and the liners' cuffs are not sufficiently tight so as to prevent moisture from entering the glove.

Based on the physical characteristics of the subject liners, this office does not accept the proposition that they are suitable for use, by themselves, as ski gloves. We recognize that while these liners may be worn under ski gloves while skiing, they are equally well-suited for use under any non-ski glove for additional warmth. The liners possess no features which indicate that they are specially designed for use as ski gloves and therefore the subject merchandise is precluded from classification under subheading 6116.93.0800, HTSUSA.

HOLDING:

The glove liners at issue, referenced style numbers H347, H348 and H349, are classifiable under subheading 6116.93.9400, HTSUSA, which provides for, "[G]loves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes," dutiable at a rate of 19.8 percent ad valorem. The textile quota category is 631.

As the rate of duty under the classification indicated above is the same as the rate under which the subject merchandise was entered, you are instructed to deny the protest in full. A copy of this decision should be furnished to the protestant with the Form 19 notice of action.

Sincerely,

John Durant, Director
Commercial Rulings Division

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