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HQ 967658




October 13, 2005

CLA-2 RR:CTF:TCM 967658 BtB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.7520

Stephen M. Zelman, Esq.
Stephen M. Zelman & Associates
888 Seventh Avenue—Suite 4500
New York, NY 10106

RE: Classification of gloves from China; NY L81297 modified

Dear Mr. Zelman:

This is in response to your letter dated February 25, 2005, on behalf of your client, Magla Worldwide, Ltd./Magla Products LLC, requesting reconsideration of one of the classifications set forth in New York Ruling Letter (NY) L81297, dated January 11, 2005.

In NY L81297, the Bureau of Customs and Border Protection (CBP) classified three styles of gloves made in China (style #1320 or the “garden glove,” style #1420 or the “mechanic’s glove,” and style #1510 or the “contractor’s glove”). CBP classified style #1320 and style #1420 in subheading 6116.10.7520, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof, Subject to man-made fiber restraints.” However, CBP classified style #1510 in subheading 6116.93.9400, HTSUSA, which provides for: “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.”

In the ruling, the palm side of each of the three styles was held to impart the essential character to their respective gloves, and the gloves were classified pursuant to GRI 3(b), explained further below. CBP classified style #1510 differently than style #1320 and style #1420 because, while coated knit material covered the entire palm side of style #1320 and style #1420, it did not cover the entire palm side of style #1510. As a result, the palm side of style #1510 was held not to be a coated fabric for tariff purposes and the glove was therefore not classified as a coated glove.

In your letter dated February 25, 2005, you request reconsideration of the classification set forth for style #1510. Per your request, we have reviewed NY L81297 and have determined that the classification set forth for style #1510 is incorrect. Therefore, this ruling modifies NY L81297.

The sample of style #1510, along with the other glove samples that you submitted, will be returned to you under separate cover.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NY L81297 was published in the Customs Bulletin, Volume 39, Number 36, on August 31, 2005. CBP received no comments during the notice and comment period that closed on September 30, 2005.

FACTS:

In NY L81297, CBP describes style #1510, the contractor’s glove:

It is unlined, with woven nylon spandex fourchettes, without cuffs and features a hook and loop closure on the backside wrist. The palm side is made up of knit nylon spandex, which has coated knit overlays on the palm side and palm side of the fingers and thumb. The thumb tip, and fingertips on both the palm and backsides also feature an additional set of overlays made up of a coated knit material. The backside is made of a knit polyester fabric with a few plastic designs running down the back of the knuckle area and backs of the fingers. A "sweat wipe" made of cotton terry material makes up the backside at the base of the thumb. A plastic overlay is also featured on the backside bearing the trademark/trade name of the licensor.

While not stated in NY L81297, the coated knit overlays (on the palm side and the palm side of the fingers and thumb) cover over 90 percent of the surface area of that side of style #1510. The areas not covered by overlays appear to have been left uncovered to give the palm side more flexibility, thereby enabling the wearer to grasp and grip articles more easily. The “plastic designs” on the backside of the glove are also small overlays. Most of these small overlays are in the shape of small arrows, extending from the top of the fingers to the knuckles.

In your letter dated February 25, 2005, you assert that style #1510 is properly classified in subheading 6116.10.7520, HTSUSA, because the coated knit overlays on the palm side impart the essential character to the glove.

ISSUE:

What is the classification of style #1510?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied, in order.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).

General EN to Chapter 61 states that where the presence of parts or accessories, such as woven fabrics, furskin, feathers, leather, plastics or metal, constitutes more than mere trimming on goods classified in Chapter 61, the articles are classified in accordance with the relative Chapter Notes , or failing that, according to the General Interpretative Rules.

As the overlays on the palm side of style #1510 comprise over 90 percent of the surface area of that side, we do not regard them as “mere trimming.” Therefore, pursuant to the General EN cited above, the glove is classified in accordance with the General Interpretative Rules, as there are no relative Chapter Notes.

Style #1510 cannot be classified solely on the basis GRI 1 because the style is a composite good consisting of different materials classifiable in different headings and no single heading provides for it. Consequently, the remaining GRI are applied, in order. GRI 2(a) relates to articles presented unassembled or disassembled and, as style #1510 is imported in finished condition, GRI 2(a) is not applicable in this case. As a result, GRI 2(b) is applied. GRI 2(b), in pertinent part, states that: “[t]he classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.” Moving to rule 3, GRI 3(a) states that “[t]he heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials .. contained in composite goods , those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.” As GRI 3(a) fails to determine the classification, GRI 3(b) is applied. GRI 3(b) states, in relevant part, that: “composite goods consisting of different materials ... which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”

EN VIII to GRI 3(b) provides the following guidance in regard to identifying the essential character of composite goods consisting of different materials:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

When classifying gloves consisting of different materials pursuant to GRI 3(b), CBP reviews each of the factors set forth in the above EN. Generally, the materials on a glove’s palm side (from fingertips to wrist) will be given greater consideration than those on the backside, as these materials are usually integral to a glove’s functionality and use. In the instant case, the coated knit overlays on style #1510 predominate on the palm side and make the glove especially suited for its use as a contractor’s glove. It is the palm side overlays that protect the hand and allow the wearer to grasp and grip articles more easily. Without these overlays, the glove could not effectively function as a contractor’s, or work glove, as it would offer only negligible protection and no assistance in gripping or grasping. Without the overlays, its palm side’s knit nylon spandex base would likely snag, pull and/or rip in work environments.

Given that the coated knit overlays on the palm side of the glove cover over 90 percent of the surface area of that side and provide the glove with its key attributes, we find these coated overlays to be the material which gives style #1510 its essential character.

HOLDING:

Style #1510, also identified as the contractor’s glove, is classified in subheading 6116.10.7520, HTSUSA, which provides for: “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof, Subject to man-made fiber restraints.” The applicable column one, general duty rate for the merchandise under the 2005 HTSUSA is 13.2% ad valorem. The textile category is 631.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the world wide web at www.usitc.gov. Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

EFFECT ON OTHER RULINGS:

NY L81297, dated January 11, 2005, is hereby modified.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director

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