CLA-2:CO:R:C:G 085247 SR
Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N. Y. 10004
RE: Reconsideration of NYRL 839679
Dear Ms. Brotman:
This is in reference to your letter dated May 10, 1989,
requesting the reconsideration of New York Ruling Letter (NYRL)
839679, dated April 27, 1989, which concerned the classification
of gloves.
FACTS:
The merchandise at issue is a man's dress glove. It is
composed of acrylic knit fabric. It has a full overlaid leather
back and a small leather patch on the palm side. The importer
states that the cost of the leather is $11.86 per dozen, and the
cost of the acrylic is $2.79 per dozen. NYRL 839679 Classified
the glove in subheading 6116.93.2010, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), under General Rule of
Interpretation (GRI) 3(a), HTSUSA (most specific of competing
provisions).
ISSUE:
Whether the gloves at issue are classifiable as gloves of
leather or of textile.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
GRI's, taken in order. The glove at issue is made up of leather
-2-
and textile material. As such, the glove at issue is a composite
good consisting of different materials as provided for in GRI
3(b).
The glove is described, in part, by two HTSUSA provisions,
subheadings 4203.29, and 6116.93, which are regarded as equally
specific since each refers to part only of the materials
comprising the composite good. Thus, under GRI 3(b) the material
that imparts the essential character of the glove must be
determined. The glove at issue has a leather overlay on the
back. Although the leather overlay costs more that the textile,
it functions only to provide some extra warmth and help the knit
portion of the glove keep its shape. It is the knit acrylic
portion of the glove that makes up most of the glove; it provides
the structure of the glove and warmth for most of the hand.
Because the leather is on the back of the glove, it would not be
of much assistance in keeping the hand dry. It is the textile
material of the glove at issue that imparts the essential
character.
HOLDING:
Pursuant to GRI 3(b), HTSUSA, the glove at issue is
classifiable under subheading 6116.93.2010, which provides for
gloves, mittens and mitts, knitted or crocheted, of synthetic
fibers, other without fourchettes. The textile category number
is 631, the rate of duty is 19.8 percent ad valorem. The
reasoning of NYRL 839679 is hereby modified accordingly.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference