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NY 894380




April 26, 1994

CLA-2-61:S:N:N5:354 894380

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.9400

Mr. Tim Baker
Jobar Int. Inc.
P.O. Box 4487
Inglewood, CA 90301-4487

RE: The tariff classification of gloves from Taiwan.

Dear Mr. Baker:

In your letter dated January 21, 1994, you requested a tariff classification ruling.

You have submitted two samples. Item No. JB6795 M and JB6795 L are knit glove liners. They are similar in appearance except for size. The finely knit cut and sewn gloves feature fourchettes and rib knitted sewn on cotton cuffs.

According to the Customs laboratory, both gloves are made from knit fabric which consists of a single ply polyester yarn and a two-ply metallic yarn. In addition the laboratory indicated that the metallic yarn consists of 33.4% metalized yarn (mylar tape) and 66.6% polyester. The items are in chief weight of man-made fiber.

You wish to reconfirm that the gloves are classified in 6116.93.0800 HTSUSA with a duty of 5.5% ad valorem. This subheading provides for gloves which are specially designed for use in sports and includes ski gloves.

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.

Customs Headquarters' office has previously ruled that liners similar to the samples provided did not possess any of the Stonewall characteristics noted above. We recognize that the liners may be worn under ski gloves but we also believe that they are equally suited to be worn under any non-ski glove for additional warmth. The liners possess no features which indicate that they are specially designed for use in the sport of skiing and therefore are precluded from classification under subheading 6116.93.0800, HTSUSA.

The applicable subheading for both gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens or mitts: knitted or crocheted: other: of synthetic fibers: other: with fourchettes. The rate of duty will be 19.8 percent ad valorem.

The gloves fall within textile category designation 631. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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