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NY M85858




September 15, 2006

CLA-2-62:RR:NC:TA:354 M85858

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.0800; 6116.93.9400

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue-Suite 4500
New York, New York 10106

RE: The tariff classification of gloves from China or the Philippines.

Dear Mr. Zelman:

In your letter dated August 22, 2006, you requested a tariff classification ruling on behalf of Fownes Brothers & Co., Inc. The provided samples are being returned as per your request.

Two samples were submitted for review. Style (3) 7939 is a lined and insulated gauntlet glove constructed of a two-layer fabric consisting of a woven polyester fabric on the outer surface laminated by means of a plastic adhesive to a knitted polyester fabric on the underside. Coated fabric overlays are found at the center of the palm extending to the thumb and also on backside inner edge of the thumb. Additional features include a padded internal knuckle reinforcement on the backside, an elasticized wrist, a hook and clasp, fourchettes, sidewalls, and a fabric trimmed gauntlet bottom. The essential character is imparted by the woven polyester fabric on the outer surface of the glove. The cumulation of features indicates a design for use in the sport of skiing.

Style (3) 7858 is a lined and insulated glove made with a complete palmside and backside made of a 90% polyester 10% spandex knitted fabric. The fourchettes, sidewalls and hemmed cuff are made of a two layer fabric consisting of a woven fabric on the outer surface adhered to a knitted fabric on the underside. The glove features a rubber coated fabric overlay at the center of the palm that extends to the thumb, a partially elasticized wrist, a zippered pocket at the backside knuckle area, and a hook and clasp. The essential character of the glove is imparted by the knitted palmside fabric.

Although you assert that style (3) 7858 is a ski glove there are three negative factors which preclude classification as such. The glove lacks the backside padded internal reinforcement necessary to meet the stress caused by the bending of the knuckles when the skier grasps the ski pole, as found to be a criteria for ski gloves in Stonewall v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970). We also find the knitted outershell fabric will allow water to pass through to the hands, making the glove impractical for skiing. Additionally, there is no evidence to support the claim that the glove is specially designed for the sport of skiing. There is no advertising or marketing material to establish any connection between the glove and the sport of skiing, and no indication that the subject glove is sold to, and used by skiers.

In your request you also list four Headquarters rulings to support your claim as a ski glove. Three of the Headquarters rulings that you reference are not applicable to the instant glove, as the ruled upon gloves possessed the four criteria established for ski gloves in the Stonewall case. The fourth Headquarters ruling, HQ 088374, is also not applicable as this glove was found to be a cold weather glove, not a ski glove.

For the reasons stated above, style (3) 7858 is being classified as a knitted man-made fabric cold weather glove under 6116.93.9400, HTSUS.

The applicable subheading for Style (3)7939 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for Style (3) 7858 will be 6116.93.9400, HTSUS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style (3) 7858 falls within textile category 631. With the exception of certain products of China, 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.

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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