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NY K89793




October 19, 2004

CLA-2-61:RR:NC:TA:354 K89793

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.3000; 6116.93.0800

Mr. Ron Sachs
Jacob Ash Holdings, Inc.
301 Munson Avenue
McKees Rocks, PA 15136

RE: The tariff classification of gloves from China.

Dear Mr. Sachs:

In your letter dated September 20, 2004, you requested a tariff classification ruling.

Style 68-788 is a glove with a complete palmside from fingertips to wrist constructed of a finely knitted fabric with a cellular plastic coating on the outer surface. The complete backside is made of a brushed warp knitted fabric with a camouflage print on the outer surface. The glove is fully lined with a brushed knitted fabric. Additional features include knitted spandex fourchettes and sidewalls, an elasticized wristband with a tab closure that is secured by hook and loop fasteners and a hook and clasp. The glove will also be available in blaze orange and in different camouflage patterns as styles 66-788, 64-788, 65-788, and 69-788. Fully lined with an anti-microbial knitted fabric, the glove will be available in blaze orange and in different camouflage patterns as styles 86-788, 84-788, 85-788, 88-788, and 89-788. The glove shows design for use in the sport of hunting. The cellular plastic coated knitted fabric imparts the essential character of the glove.

With regards to the palmside cellular plastic coated knitted fabric of all versions of style 68-788 we note that:

The classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.

Legal Note 2 to Chapter 59 provides, in pertinent part, that:

(a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); . . .

In all versions of style 68-788 the finely knit textile fabric is present to merely reinforce the PVC. The gloves are therefore classified in chapter 39. Your assertion for classification as a coated woven glove in Chapter 62, HTS, is not applicable.

Style 68-696 is a gunn-cut gauntlet glove constructed with an outershell of camouflage printed brushed warp knit polyester fabric and a trigger finger made of finely knitted spandex fabric. The glove features a coated fabric overlay across the center of the palm which extends to the thumb, a waterproof barrier, a brushed fabric inner lining with a foam coating on the underside, a hook and clasp, an elasticized wrist and a drawstring tightener on the gauntlet cuff. The glove will also be available in blaze orange and in different camouflage patterns as styles 66-696, 64-696, 65-696, and 69-696. The glove shows design for use in the sport of hunting. Knitted synthetic fiber sports gloves are provided for under 6116.93.0800, HTS. Therefore, your suggested classification for as a coated woven fabric glove in Chapter 62, HTS, is not applicable.

Style 68-1780T is a glove constructed of a camouflage printed brushed warp knit polyester fabric with the exception of the thumb which is made of a plastic coated knitted fabric. A palmside plastic coated knitted fabric reinforcement is found at the middle of the palm which extends to the thumb, the forefinger, and the middle finger. Additional features include an elasticized wrist, a hook and clasp, and a brushed fabric lined hemmed cuff. The glove will also be available in blaze orange and in different camouflage patterns as styles 66-1780T, 64-1780T, 65-1780T, and 69-1780T. The glove shows design for use in the sport of hunting. Knitted synthetic fiber sports gloves are provided for under 6116.93.0800, HTS. Therefore, your suggested classification for as a coated woven fabric glove in Chapter 62, HTS, is not applicable.

The applicable subheading for styles 68-788, 66-788, 64-788, 65-788, 69-788, 86-788, 84-788, 85-788, 88-788, and 89-788 will be 3926.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts: Gloves, mittens and mitts: Other: Specially designed for use in sports: Other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for styles 68-696, 66-696, 64-696, 65-696, 69-696, 68-1780T, 66-1780T, 64-1780T, 65-1780T, and 69-1780T will be 6116.93.0800, 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 snowmobile gloves, mittens and mitts. The rate of duty will be 2.8 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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