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HQ 955193


April 19, 1994

CLA-2 CO:R:C:T 955193 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.7040

Mr. Daniel Holland
District Director
U.S. Customs Service
1000 2ND Avenue, Room 2200
Seattle, WA 98104

RE: Application for Further Review of Protest 3001-93-100561. Plastic coated gloves.

Dear Mr. Holland:

This is in reply to your Memorandum PRO-4:SE:C:E LB, forwarding an Application for Further Review of Protest 3001-93- 100561, timely filed by LFS, Inc.

FACTS:

The Protest concerns ten different styles of gloves which were rate advanced by the field import specialist. The gloves are constructed of a knit backing completely coated on the outer surface with non-cellular plastics. See Customs Laboratory Report No. 8-90-10313-001. The entire shipment of gloves was originally entered under subheading 3926.20.1050, HTSUSA, as gloves of plastics. Based upon a communication from the National Import Specialist via a CF 6431A dated July 24, 1990, the gloves were re-classified under subheading 6116.10.3540, HTSUSA, as gloves of textiles. The Protestant asserts that these gloves are classifiable within Chapter 39, HTSUSA, because they are seamless and are articles of plastics.

ISSUE:

Whether the gloves are articles of plastics or articles of textiles under the HTSUSA?

LAW AND ANALYSIS:

Heading 6116, HTSUSA, provides for gloves, mittens and mitts, either knitted or crocheted. Heading 3926, HTSUSA, provides for other articles of plastics, including gloves. The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that such "classification shall be determined according to the terms of the headings and any relative section or chapter notes. . . ." Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order. Note 2(l) to Chapter 39, HTSUSA, states that the Chapter does not cover goods of Section XI (textiles and textile articles). Note 1(h) to Section XI, however, excludes, inter alia, articles of knitted or crocheted fabrics coated, covered, impregnated or laminated with plastics, of Chapter 39. Finally, Note 2 to Chapter 59, HTSUSA, states, in pertinent part, that Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39).

In this case, the textile component of the gloves are present for more than mere reinforcement. The textile material allows the gloves to be put on and removed without difficulty. In addition, the textile material permits the gloves to be worn more comfortably, since plastic directly against the wearer's skin would invite and trap perspiration. Since the gloves does not meet the above-cited exclusions, they are considered "of textiles." Accordingly, they must be classified within Section XI, HTSUSA, as knit gloves.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 6116.10.7040, HTSUSA, as gloves coated or covered with plastics or rubber, without fourchettes. The applicable rate of duty is 14 percent ad valorem.

You are instructed to Deny the Protest in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550- 065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations & Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, Lexis~, Freedom of Information Act, and other public access channels.

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,

John Durant, Director
Commercial Rulings Division

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