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NY 897985




June 13, 1994

CLA-2-62:S:N:N5:354 897985

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4600; 4203.21.6000

Mr. Gerald R. Wentworth
Leisure Leather Ltd.
86 East Fulton Street
Gloversville, NY 12078-3213

RE: The tariff classification of gloves from China.

Dear Mr. Wentworth:

In your letter dated May 5, 1994, you requested a tariff classification ruling.

You have submitted three samples. Style 2J114, is a glove with a woven textile shell of 100% man-made fiber. The glove has leather palm-side fingers and a leather overlay on the palm and thumb. The glove also has additional foam padding and external textile-backed vinyl reinforcement over the knuckles, an elasticized wrist with an extended gauntlet and a hook and clasp. The essential character of the glove is imparted by the textile shell.

Style 2G806, is a mitten with a shell of 100% leather. The glove also has additional foam padding and internal textile- backed vinyl reinforcement over the knuckles, an elasticized wrist, a hook and loop fastener over a closed back vent and a hook and clasp. The essential character of the mitten is imparted by the leather 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 2G806 and 2J114 show design for use in the sport of skiing.

Your submitted sample, style 2H414, is a mountaineering glove. The outer shell has an Amara palm-side, thumb and fingers. The remainder of the glove, including the six inch gauntlet is made of a woven nylon construction. In addition the glove is lined and has a wrist tightener and a hook and clasp. The gauntlet may also be tightened by means of an adjustable drawstring in the hem. The glove may be worn with a separate liner. The essential character is imparted by the Amara palm.

The applicable subheading for styles 2J114 and 2H414 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 style 2G806 will be 4203.21.6000, HTS, which provides for articles of apparel and accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: other. The duty rate will be 5.5 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 documentsfiled at the time this merchandise is imported. If the documents havebeen filed without a copy, this ruling should be brought to the attention ofthe Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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