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NY A80441





March 15, 1996

CLA-2-61:RR:NC:WA 354 A80441

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.9400; 4203.21.6000

Ms. Sarah Kivel Lewis
The North Face
2013 Farallon Drive
San Leandro, Ca 94577

RE: The tariff classification of gloves from China.

Dear Ms. Lewis:

In your letter dated February 16, 1996, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted four samples. Style 85212 is a full fingered unlined glove with a shell constructed from knit polyester fleece material. The glove features fourchettes, an elasticized wrist, and a hook and clasp. Asymmetrically shaped, textile-backed vinyl overlays are present on the palm-side of the hand on the fingers, thumb and palm.

You assert style 85212 is a cross-country ski glove. The lack of overlaid reinforcement on the fork between the index finger and thumb precludes classification as such.

Style 85966, is a ski glove with a leather palm-side. The woven textile back of the hand and gauntlet are made of 100% nylon. The palm-side has a leather overlay on the palm and the thumb. The glove also has a leather insert and additional foam padding over the knuckles, leather reinforcement over the back of the thumb and fingertips, a partially elasticized wrist, a waterproof interliner, a strap with a hook and loop closure that fastens through a D-ring over a the top of the elasticized gauntlet and a hook and clasp. Style 85967 is identical to style 85966, except that it is a mitten. The essential character of both items are imparted by the leather palm-sides.

Style 85973, is a ski glove with a leather palm-side. The woven textile back of the hand and gauntlet are made of 100% nylon. The palm-side has a leather overlay on the palm and the thumb. The glove also has vinyl reinforcement and additional foam padding over the knuckles, leather reinforcement over the knuckles and fingertips, an elasticized wrist, a waterproof interliner, a strap with a hook and loop closure that fastens through a D-ring, a 6" gauntlet that tightens with a drawcord and a hook and clasp. The essential character is imparted by the leather palm-sides.

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 85966, 85967 and 89573 conform to C.D. 4023 and would be classifiable as an alpine ski glove.

The applicable subheading for style 85212 will be 6116.93.9400, Harmonized Tariff Schedule (HTS), which provides for gloves, mittens and mitts: other: of synthetic fibers: other: with fourchettes. The rate of duty will be 19.6 percent ad valorem.

The applicable subheading for styles 85966, 85967 and 89573 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: other. The rate of duty will be 5.5 percent ad valorem.

Style 85212 falls within textile category designation 631. Based upon international textile trade agreements, products of China 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 the 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. Silvestri
Director

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