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NY M85861




January 31, 2007

CLA-2-42:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1500

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 Phillippines.

Dear Mr. Zelman:

In your letter dated August 22, 2006, written on behalf of your client, Fownes Brothers & Co. Inc, you requested a tariff classification ruling.

Style #7861 is a lined and insulated glove with a flared gauntlet cuff. The palmside is made up of a woven fabric insert at the middle of each finger and across the middle of the palm, which has been overlaid with a rubber mesh material through which the fabric can be seen. The balance of the palmside is made up of cowskin leather. The backside of the glove features a two-layer fabric consisting of a woven fabric on the outer surface adhered to a knit fabric on the underside. The extended, lined and insulated flared gauntlet cuff extends five inches from the wrist and is made of woven fabric. The glove features an adjustable strap on the back of the wrist that can be tightened, and two snap closures at the elasticized bottom edge of the cuff used to adjust the fit of the cuff on the wearer’s hand. The glove also features an inner waterproof barrier, pre-curved fingers, woven fabric fourchettes and sidewalls, a hook and clasp, inner padded reinforcement along the backside knuckle area, and a goggle wipe on the backside of the thumb. The backside of the glove features the “Victorinox Swiss Army” brand symbol. As per Customs laboratory analysis, style #7861 has a palmside (fingertips to wrist) surface area consisting of 61.1% leather and 38.9% rubber, therefore the essential character of this glove is imparted by the leather palmside material.

Style #7862 is a lined and insulated glove with a palmside insert at the middle of each finger, and on a portion of the lower palm, made of woven fabric that has been laminated to a knit fabric on the underside. The balance of the palmside is made of cowskin leather. Cowskin leather also overwraps the fingertips and makes up the fourchettes, a portion of the bottom of the extended cuff, and the pinky sidewall. The back of the glove is made of the same 2-ply fabric that makes up the palmside inserts. The cuffs display the “Victorinox Swiss Army” brand name. Additional features include inner padded reinforcement across the backside knuckle area, a hook and clasp, elasticized wrists, a hemmed bottom cuff, and a goggle wipe on the sidewall of the forefinger. The essential character of this glove is imparted by the leather palmside material.

Although you assert that the gloves are ski gloves, there are several factors that preclude classification as such. We find that the seams of the woven fabric inserts located on the palmside as well as the seams on the backside of style #7862 allow water to pass into the glove, making the gloves impractical for skiing. Styles #7861 and #7862 also lack the overlay along the thumb necessary to meet the stress caused by the flexing 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). Additionally, there is no advertising or marketing material to establish any connection between the gloves and the sport of skiing, and no indication that the subject gloves are sold to, and used by skiers.

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

The applicable subheading for style #7861 and style #7862 will be 4203.29.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: gloves of horsehide or cowhide (except calfskin) leather: other: with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14% 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/.

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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