CLA-2 CO:R:C:G 087536 JS

Coline Han
Qualiwell Products USA Inc.
25028 S. Broadwell Ave.
Harbor City, CA 90710

RE: Ladies' Garden Gloves

Dear Ms. Han:

This is in reference to your letter of July 6, 1990, requesting classification of ladies' garden gloves under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA").

FACTS:

Two samples of the gloves at issue were provided for our inspection. Both style nos. 426 and 428 are made of 100 percent cotton fabric which is cut and sewn into gloves without fourchettes. Style no. 426 is of a woven construction, and style no. 428 is differentiated by its stretchable knit material. A visible coating of vinyl has been applied to both fabrics prior to the construction of the glove form. You have also stated that each glove, after application of the vinyl coating, results in an item with a ratio of 65 percent PVC to 35 percent cotton.

ISSUE:

What is the classification of ladies' garden gloves under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6116, HTSUSA, provides for gloves, inter alia, which are knitted or crocheted. The Explanatory Notes ("EN") to the Harmonized System constitute the official interpretation of the Tariff at the international level. EN 61.16 states, in relevant part, that "all...gloves, without distinction between those for women or girls and those for men or boys" are included, in addition to "ordinary short gloves with separate fingers." Style no. 428 is knit, and identical to the typical short-style glove with separate fingers which is encompassed above; as such, it is properly classifiable within heading 6116, HTSUSA.

In light of the applicability of EN 61.16 mutatis mutandis to the articles of heading 6216, glove style 426 is provided for under heading 6216, with gloves of the type described above which are, instead, of woven construction (emphasis added).

HOLDING:

Style no. 428 is classified under subheading 6116.10.1510, HTSUSA, which provides for gloves, mittens and mitts, knitted or crocheted: gloves, mittens and mitts impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers, containing over 50 percent by weight of plastics or rubber, dutiable at a rate of 25 percent ad valorem.

Style no. 426 garden glove is provided for under subheading 6216.00.1510, HTSUSA, which encompasses gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers, containing over 50 percent by weight of plastics or rubber, dutiable at 25 percent ad valorem.

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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division