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NY A83868




May 24,1996

CLA-2-62:RR:NC:WA:354 A83868

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1800; 6116.93.8800; 6216.00.4600

Ms. Lisa Brown
Imports Manager
UIDC/Altare Corp.
1101 Business Parkway South
Westminster, Maryland 21157

RE: The tariff classification of gloves from China.

Dear Ms. Brown:

In your letter dated May 15, 1996, you requested a tariff classification ruling.

You submitted five glove samples. Style MAGIC-M is a men's string knit glove made of 95 percent acrylic and 5 percent spandex. The glove has a ribbed knit cuff which provides tightening at the wrist.

Style CHMPT is a men's cowsplit leather mitten lined with a polyester pile fabric. The item features a partial leather palm patch and an elasticized wrist.

Styles 8121T(A), 8121T(B) and 8121TXXL are all ski gloves which vary in color or size only. These gloves have a woven nylon outer shell with a sewn-in polyester lining and inner double insulation. The gloves feature a partial vinyl overlay on the palm extending to the thumb and fore and middle fingers. Additional features include fourchettes, an partially elasticized wrist, a hook and clasp, a hook and loop fabric tap closure, an internal textile backed vinyl reinforcement and additional foam padding over the knuckles. A knitted rib fabric cuff provides tightening at the wrist.

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 8121T(A), 8121T(B) and 8121TXXL conform to C.D. 4023 and would be classifiable as ski gloves.

The applicable subheading for style MAGIC-M will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 19.6% percent ad valorem.

The applicable subheading for style CHMPT will be 4203.29.1800, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: gloves of horsehide or cowhide (except calfskin) leather: other: other. The rate of duty will be 14 percent ad valorem.

The applicable subheading for styles 8121T(A), 8121T(B) and 8121TXXL 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 snowmobile gloves, mittens and mitts. The rate of duty will be 5 percent ad valorem.

Style MAGIC-M 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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