CLA-2:CO:R:C:G 082324 SR
Mr. S.K. Lim
Sam Jung Hwagong Co., Ltd.
C.P.O. Box 2125 Seoul, Korea
RE: Diving Gloves
Dear Mr. Lim:
This is in reference to your letter dated February 3, 1988,
requesting the classification of diving gloves under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Korea was submitted.
FACTS:
The merchandise at issue is diving gloves. The glove is a
seamed glove that is made from a foamed rubber that has been
vulcanized and blown. The rubber is laminated on both sides with
a knit man-made fabric. There are small plastic dots on the palm
side to provide grip.
ISSUE:
What is the classification of diving gloves?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA, is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 3(b)
provides that composite goods consisting of different materials
or made up of different components shall be classified as if they
consisted of the material or component which gives them their
essential character. The gloves at issue are composed of rubber
and textile materials. In this case the rubber imparts the
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essential character. The gloves are primarily made up of the
rubber foam and are used for scuba diving to keep the hands dry
and protected. The textile does play an important role in
protecting the rubber and making it easier to put the glove on
over the hand, however, the rubber provides the most important
function.
Heading 4015, HTSUSA, provides for articles of apparel and
clothing accessories (including gloves), for all purposes, of
vulcanized rubber other than hard rubber. The Explanatory Notes
provide the official interpretation of the tariff at the
international level. The Explanatory Notes to heading 4015,
HTSUSA, provide that this heading covers articles of apparel and
clothing accessories (including gloves), e.g., protective gloves
and clothing for surgeons, radiologists, divers, etc., whether
assembled by means of an adhesive or by sewing or otherwise
obtained. It also states that the goods may be of rubber, with
parts of textile fabric, when the rubber is the constituent
giving the goods their essential character. Because the rubber
does impart the essential character of the gloves at issue they
are classifiable under this heading.
HOLDING:
The diving gloves at issue are classifiable under subheading
4015.19.50, HTSUSA, which provides for articles of apparel and
clothing accessories (including gloves), for all purposes, of
vulcanized rubber other than hard rubber, gloves, other, other.
The rate of duty is 14 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc Robins
1 cc legal reference