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NY 883750




April 13, 1993

CLA-2-62:S:N:N5:354 883750

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.0800; 6216.00.4600; 4203.29.1800

Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of gloves from China.

Dear Ms. Bloom:

In your letter dated March 9, 1993, you requested a tariff classification ruling.

You have submitted three samples. Style 2755 is a mitten with a textile shell of 100% polyester fleece. The mitten has an textile-backed vinyl overlay on the palm and thumb. The mitten also has additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, a waterproof interliner, an applied cuff, a partially elasticized wrist, a one inch strap fastened through a plastic buckle and a hook and clasp.

Style 2752, is a mitten with a woven textile shell of 100% man-made fiber. The mitten has an textile-backed vinyl overlay on the palm and thumb. The mitten also has additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, a waterproof interliner, an applied cuff, a partially elasticized wrist, a one inch strap fastened through a plastic buckle, and a hook and clasp. The essential character of both gloves 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 2755 and 2752 show design for use in the sport of skiing.

Your submitted sample, style 9353, is a lined glove with the entire palm-side including fingers and thumb of leather. The back of the hand is of 100% polyester. The glove features an elasticized wrist and leather capping around the wrist. Style 3001 is identical to style 9353, except that it has a beige lining, where style 9353 has a grey lining. The essential character of both gloves is imparted by the leather palm.

The applicable subheading for style 2755 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens or 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. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for styles 2752 will be 6216.00.4600, HTS, which provides for gloves, mittens and mitts: other: of man- made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snow mobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for styles 3001 and 9353 will be 4203.29.1800, HTS, which provides for articles of apparel and accessories, of leather or of composition leather: gloves, mittens and mitts: other: gloves of horsehide or cowhide (except calfskin) leather: other. The duty rate will be 14 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
Area Director

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