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NY 818839




February 14, 1996

CA-2-62:RR:NC:WA 354 818839

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.0800

Ms. Sharon Clifford
Charles Happel, Inc.
17 Battery Place Suite 1230
New York, NY 10004

RE: The tariff classification of a ski glove from Taiwan.

Dear Ms. Clifford:

In your letter dated January 31, 1996, on behalf of Nolan Glove Co., you requested a tariff classification ruling.

Your submitted sample, style 913, is a ski glove of 100% knit polyester fleece. The palm-side has a textile-backed textured vinyl overlay on the palm and thumb. The glove also has vinyl reinforcement and additional foam padding over the knuckles, a waterproof interliner, an elasticized wrist, and a hook and clasp. The essential character of the glove is imparted by the fleece 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.

Style 776 conforms to C.D. 4023 and would be classifiable as a ski glove.

The applicable subheading for style 776 will be 6116.93.0800, Harmonized Tariff Schedule (HTS), which provides for gloves, mittens and 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 snow mobile gloves, mittens and mitts. The rate of duty will be 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Sivestri
Director

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