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NY A82104




April 26, 1996

CLA-2-62:RR:NC:WA:354 A82104

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.5500; 6116.93.8800; 6216.00.0800

Mr. Bob Fuse
Gates-Mills Inc.
Harrison Street
P.O. Box 547
Johnstown, New York 120095-0547

RE: The tariff classification of ski gloves from China.

Dear Mr. Fuse:

In your letter dated March 28, 1996 you requested a classification ruling.

You have submitted five samples of ski gloves with removable inner gloves. Styles 3114 and 3114W are ski gloves with a woven polyester outer shell with inner foam plastic coating. The glove is overlaid with leather reinforcement on the palm, and middle and forefinger, and the thumb. The glove features a hook and loop tab with closure, a hook and glasp, and elasticized tightening at the wrist. The removable inner gloves, Style 2920 and 2920W, are designed with a sheepskin leather palm, an overlaid leather palm patch and thumb, a sewn-on knit cuff, and a breathable nylon back. The essential character of the outer glove is imparted by the textile shell. The essential character of the inner glove, a x-country ski glove, is imparted by the leather palm.

Styles 3108 and 3108W are ski gloves with a woven polyester outer shell with inner foam plastic coating. The glove is overlaid with leather reinforcement on the palm, and middle and forefinger, and the thumb. The glove features a hook and loop tab with closure, a hook and glasp, and an elasticized tightening at the wrist. The removable inner portion, Style 1777, is a knit polyester glove featuring a rib knit cuff and textured rubber coated knit fabric overlaid on the palm and thumb. The essential character of the outer glove is imparted by the textile shell.

Styles 3104 and 3104W are ski gloves with a woven polyester outer shell with inner foam plastic coating. The glove is overlaid with plastic coated knit fabric reinforcement on the palm, fingers and thumb. The glove features a hook and loop tab with closure, a hook and glasp, and an elasticized tightening at the wrist. Style 1777, the aforementioned removable inner glove is inserted. The essential character of the outer glove is imparted by the textile shell.

Styles 3118 and 3118W are ski gloves with a woven polyester outer shell with inner foam plastic coating. On the palm-side glove is overlaid with leather reinforcement on the palm, fingers and thumb. The glove features a hook and loop tab with closure, a hook and glasp, and an elasticized tightening at the wrist. Styles 2920 & 2920W, the aforementioned removable inner gloves are inserted. The essential character of the outer glove is imparted by the textile shell.

Styles 3109 and 3109W are ski mittens with a woven polyester outer shell with inner foam plastic coating. The mitten has a partial leather palm with an overlaid leather palm patch and thumb. The glove features a hook and loop tab with closure, a hook and glasp, and an elasticized tightening at the wrist. Style 1777, the aforementioned removable inner glove is inserted. The essential character of the outer mitten is imparted by the textile 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.

The applicable subheading for the styles 3114, 3114W, 3108, 3108W, 3104, 3104W, 3118, 3118W, 3109 and 3109W will be 6216.00.0800, Harmonized Tariff Schedule of the United States(HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snow mobile gloves, mittens and mitts. The duty rate will be 4.6% percent ad valorem.

The applicable subheading for styles 2920 and 2920W will be 4203.21.5500, HTS, which provides for articles of apparel and clothing accessories, of leather or of composition of leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts. The duty rate will be 3.5% percent ad valorem.

The applicable subheading for style 1777 will be 6116.93.8800, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fouchettes. The duty rate will be 19.6 percent ad valorem.

Style 1777 falls within textile category designation 631. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Part 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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