HQ 088979 - Classification of a Nitrile Rubber Covered Glove - United States International Trade Commision Rulings

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HQ 088979

July 17, 1881

CLA-2 CO:R:C:T 088979 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.4515

Ms. Coline Han
Qualiwell Products USA Inc.
25028 So. Broadwell Avenue
Harbor City, California 90710

RE: Classification of a Nitrile Rubber Covered Glove

Dear Ms. Han:

This is in reply to your letter of March 19, 1991, concerning the tariff status of a submitted sample glove. Our ruling on the matter follows.

FACTS:

The sample is a full fingered unlined glove that has been manufactured in China. It is made from a knit rayon/cotton fabric that has been coated with noncellular nitrile rubber. The fabric is first coated and then cut and sewn. The weight breakdown provided to Customs is:
rayon 26 percent
cotton 14 percent
rubber 60 percent

ISSUE:

The issue presented is whether the gloves are classifiable in Chapter 40, Harmonized Tariff Schedule of the United States (HTSUS), as articles of rubber, or in Chapter 61, HTSUS, as knitted articles.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the HTSUS. GRI 1 provides that the classification of merchandise shall be according to the wording of the pertinent headings and any applicable legal notes.

In regard to the instant merchandise, Note 2(a) to Chapter 40, HTSUS, states that Chapter 40 does not cover goods of Section XI (textiles and textile articles). Section XI, HTSUS, includes Chapter 61 where the provisions for knitted or crocheted gloves are located. However, Note 1(h) to Section XI states, in equally specific terms that the provisions in that section do not cover "Woven, knitted or crocheted fabrics, * * * impregnated, coated, covered or laminated with rubber, or articles thereof, of chapter 40." (underscoring added)

Since fabrics which have been impregnated, coated, covered, or laminated with rubber, and articles thereof, have been provided for in both Chapter 40 and Section XI, it appears, at first glance, that the cited notes conflict with each other. However, when read in the proper context, the notes are complementary rather than conflicting.

Those notes must be interpreted in conjunction with the provisions and notes of Chapter 59, HTSUS, to determine whether fabrics which have been impregnated, coated, covered, or laminated with rubber are "goods" of Section XI, or prohibited from classification in that section by Note 1(a) of Chapter 40.

Heading 5906, HTSUSA, which is part of Chapter 59, which, in turn, is included in Section XI, provides for rubberized textile fabrics, other than tire cord fabrics. Note 4 to Chapter 59, HTSUSA, states, in pertinent part, that for the purposes of Heading 5906, the expression "rubberized textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber:

(i) Weighing not more than 1,500 g/mý; or

(ii) Weighing more than 1,500 g/mý and containing more than 50 percent by weight of textile material;

(d) Plates, sheets or strip, of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement * * *. (emphasis added) Note 4 sets out definitive criteria for the determination of which fabrics combined with rubber are classifiable in Heading 5906. Fabrics which have been impregnated, coated, covered, or laminated with rubber and which are prevented from classification under Heading 5906 by virtue of Note 4, and articles classifiable according to those fabrics, are articles of Chapter 40 and not classifiable in Section XI. However, the converse is also true. Fabrics which have been impregnated, coated, covered, or laminated with plastics, and which meet the requirements of Note 4 of Chapter 59 for classification under Heading 5906, and articles which are classified according to those fabrics, are goods of Section XI. As such, they are prohibited from classification in Chapter 40.

This application of the two cited notes is supported by the Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (for the 4 digit headings and the 6 digit subheadings). In its discussion of rubber and textile combinations, at page 580, it states that the classification of such combinations is essentially governed by Note 1(ij) to Section XI, Note 3 to Chapter 56, and Note 4 to Chapter 59. Note 3 to Chapter 56 is basically the same as Note 4 to Chapter 59, only it is concerned with felts and nonwoven fabrics. The Explanatory Notes also state in regard to Chapter 40, that the following rubber and textile combinations (excepting (a) and (b) which are concerned with felts and nonwovens) are covered by that chapter:

(c) Textile fabrics (as defined in Note 1 to Chapter 59) impregnated, coated, covered or laminated with rubber, weighing more than 1,500 g/mý and containing 50% or less by weight of textile material;

(d) Plates, sheets or strip, of cellular rubber, combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes. (emphasis added)

It is our determination that the fabric comprising the instant glove would be classifiable under Heading 5906 since Chapter 59 Note 4 has no requirement preventing such classification. The rubber is noncellular and the material clearly weighs less than 1500 g/mý. Thus, Note 4 does not exclude the subject merchandise from Heading 5906. Accordingly, as between the provisions of Chapter 40 and those of Chapter 61, GRI 1 requires classification under Heading 6116.

HOLDING:

In view of the above, the subject gloves are classifiable under the provision for other gloves coated or covered with plastics or rubber, other than sports gloves, without fourchettes, cut and sewn from rubber or plastics covered fabric, in subheading 6116.10.4515, HTSUSA, with duty, as a product of China, at the present rate of 19.8 percent ad valorem. The merchandise is not currently subject to textile restraints (quotas).

Sincerely,

John Durant, Director

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