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HQ 956427


October 24, 1994

CLA-2 CO:R:C:T 956427 SK

CATEGORY: CLASSIFICATION

TARIFF No.: 6116.93.9400

Ms. Elke Heitmeyor
Jobar International, Inc.
220 North Inglewood Avenue
Inglewood, CA 90301

RE: Modification of NYRL 848953 (2/17/90); classification of metallic glove liners; glove liners are not specially designed for use in skiing; 6116.93.9400, HTSUSA; Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970); HRL 954228

Dear Ms. Heitmeyor:

On February 17, 1990, our New York Customs office issued you New York Ruling Letter (NYRL) 848953 in which we classified two styles of metallic glove liners under subheading 6116.93.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review, that classification is determined to be in error. Our analysis follows.

FACTS:

The glove liners at issue are referenced JB6795M (men's) and JB6795L (ladies'). The gloves are identical except for size. The gloves are composed of a blend of 40 percent polyester, 30 percent metallized yarns, 20 percent nylon and 10 percent cotton. The gloves are designed with fourchettes and feature knit cuffs. The gloves have thermal properties and will be used as liners.

The subject merchandise was classified in NYRL 848953 under subheading 6116.93.1000, HTSUSA, which provided for "[G]loves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: ski or snowmobile gloves, mittens and mitts," dutiable at a rate of 5.5 percent ad valorem. There was no textile quota category applicable to the merchandise at that time.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of NYRL 848953 was published on September 14, 1994, in the Customs Bulletin, Volume 28, Number 37.

ISSUE:

Whether the glove liners at issue are classifiable as ski gloves, or as "other" gloves, under heading 6116, 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.

The determinative issue is whether metallic glove liners are specially designed for use in skiing so as to warrant classification as ski gloves under heading 6116, HTSUSA. In Headquarters Ruling Letter 954228, dated November 16, 1993, Customs examined this issue and our analysis in that ruling is pertinent in this instance.

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 Stonewall 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.

The 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 6116.93.1000, HTSUSA.

HOLDING:

The glove liners at issue, referenced style numbers JB6795M and JB6795L, 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.

NYRL 848953 is hereby modified.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Commercial Rulings Division


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