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NY A83870




May 24, 1996

CLA-2-62:RR:NC:WA:354 A83870

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4600

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

RE: The tariff classification of ski gloves from China.

Dear Ms. Brown:

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

You submitted five glove samples. Styles 9634GC, 9634GB and 9634GY are all ski glove which vary in size and color or size only. The gloves are made of 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, fore and middle fingers. Additional features include an elasticized wrist, a hook and clasp, an internal textile backed vinyl reinforcement and additional foam padding over the knuckles. A knitted rib fabric cuff provides tightening at the wrist.

Styles 9634MC and 9634MB are both ski mittens which vary in size only. These mittens have a woven nylon outer shell with a sewn-in polyester lining and inner double insulation. Both styles feature a partial vinyl overlay on the palm extending to the thumb, fore and middle fingers. Additional features include an elasticized wrist, a hook and clasp, 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.

All of the aforementioned styles conform to C.D. 4023 and would be classifiable as ski gloves.

The applicable subheading for the ski gloves 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 snowmobile gloves, mittens and mitts. The rate of duty will be 5 percent ad valorem.

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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