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NY 898349




June 24, 1994

CLA-2-62:S:N:N5:354 898349

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4600; 4203.21.6000

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

RE: The tariff classification of ski gloves and cross-country ski gloves from China.

Dear Ms. Bloom:

In your letter dated May 24, 1994, you requested a tariff classification ruling.

You have submitted seven samples. Style 1-9010, is a man's lined glove with a woven textile shell of 100% nylon. The glove has leather palm-side fingers and a leather overlay on the palm and thumb. The glove also has additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, fourchettes, a partially elasticized wrist, a wrist strap that fastens through an O-ring with a hook and loop closure over a closed center vent, an extended gauntlet with an elasticized hem and a hook and clasp. Style 2-9010 is the same glove, except in ladies' sizes. The essential character of the glove is imparted by the textile shell. Style 1-9007 is identical to style 1-9010, except it is more heavily lined. Style 2-9007 is the woman's model. Style 1-9008 is the heaviest lined version. Style 2-9008 is the woman's model.

Style 9040 is an unlined breathable lightweight glove with a Nash palm-side. The glove has a Nash overlay on the palm and crotch of the thumb and the side of the back of the hand. The back of the hand and fingers is made of 5% spandex and 95% nylon, while the back of the thumb is made of 100% cotton terry. The item also features an applied knit cuff. The essential character of the glove is imparted by the Nash palm-side. The glove shows design for use in cross-country skiing. You state the glove can also be worn as a liner for styles 9010, 9007, 9008 and 9009 and may be imported separately or with the above referenced gloves.

Style 1-9009, is a man's lined glove with a woven textile shell of 100% nylon. The glove has a leather palm-side fingers and leather overlays on the palm, palm-side of the thumb and on the side of the back of the hand. The glove also has additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, a waterproof interliner, fourchettes, a partially elasticized wrist, a leather wrist strap that fastens through an O-ring with a hook and loop closure over a closed center vent, an extended gauntlet with an elasticized hem and a hook and clasp. Style 2-9009 is the same glove, except in ladies' sizes. The essential character of the glove is imparted by the textile shell.

Style 1-9030, is a man's lined glove with a leather shell. The glove has a leather overlay on the palm and thumb. The glove also features additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, a partially elasticized wrist, a leather wrist strap that fastens through an O-ring with hook and loop closure, fourchettes and a hook and clasp. Style 2-9030 is the same glove, except in women's sizes. The essential character of the glove is imparted by the leather shell.

Style 2-9031, is a woman's lined mitten with a leather shell. The mitten has a leather overlay on the palm and thumb. The mitten also features additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, a partially elasticized wrist, a leather wrist strap that fastens through an O-ring with hook and loop closure, an applied knit cuff and a hook and clasp. Style 1-9031 is the same glove, except in men's sizes. The essential character of the glove 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.

All styles, except 9040, show design for use in the sport of alpine skiing.

The applicable subheading for styles 9010, 9007, 9008, 9009 and 9040, will be 6216.00.4600, Harmonized Tariff Schedule of the United States (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 9030 and 9031 will be 4203.21.6000, HTS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts. The rate of duty 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 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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