CLA-2 CO:R:C:T 088262 CC 851283

Mr. Lane Peterson
Import Department
Roger Dunn Golf Shops, Inc.
2803 S. Yale Street
Santa Ana, CA 92704

RE: Reconsideration of NYRL 851283; classification of golf gloves; made of knit polyester and small amount of leather; knit polyester imparts essential character; classifiable as sports gloves, 6116.93.0800, HTSUSA

Dear Mr. Peterson:

This letter is in response to your request of November 26, 1990 for reconsideration of New York Ruling Letter (NYRL) 851283, dated May 4, 1990, concerning the classification of golf gloves. A sample was submitted for examination.

FACTS:

The submitted sample is designated by you as a "Cougar Shark Suede" golf glove. It is constructed of knit polyester tricot fabric. The glove has fourchettes of knitted fabric and a slit on the back of the hand which is fastened with a hook and loop closure, bearing the logo "Cougar Shark Suede," and a ball marker. The fingers of the glove are perforated with two rows of holes both front and back. The underside of the thumb has an inset of leather and the right third of the palm has an overlay of the same material.

In NYRL 851283 we ruled that the merchandise at issue was classifiable under subheading 6116.93.2020 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You state that the gloves are made of woven fabric and should be classified in Heading 6216. In addition, you state that the fabric of the glove is dipped in polyurethane resin after construction; therefore, according to Headquarters Ruling Letter (HRL) 084800, the gloves should be considered impregnated, coated or covered with plastic for classification purposes.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 4203, 6116, or 6216, HTSUSA?

LAW AND ANALYSIS:

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

We have carefully examined the submitted glove and find that it is made of knit fabric. In addition there is a small portion of leather on the thumb and the right third of the palm. Therefore this merchandise is classifiable in two headings, 4203, which provides for articles of apparel and clothing accessories, of leather or of composition leather, and 6116, which provides for gloves, mittens and mitts, knitted or crocheted.

GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." The quantity of the leather is very small compared to the quantity of the knit polyester fabric of the glove at issue. Therefore we believe that the knit fabric imparts the essential character to this merchandise.

You believe that the gloves at issue are classifiable as coated with plastic, which would make them classifiable in subheading 6116.10, HTSUSA. You cite HRL 084800 as support for your position. Regardless of whether the plastic is added after the creation of the fabric, the application of Note 2 to Chapter 59 would determine whether this particular fabric is considered impregnated, coated, covered or laminated with plastics for classification purposes. This note states that Heading 5903 applies to the following:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color.

It is our view that the wording of Note 2(a)(1), "visible to the naked eye," is a clear expression by the drafters of the Harmonized System that a significant, if not substantial, amount of material must be added to a fabric for it to be considered "impregnated, coated, or covered." We have carefully examined the knit fabric and are unable to see any coating whatsoever. Therefore this merchandise is classifiable under subheading 6116.93, HTSUSA, which provides for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers.

In NYRL 851283, dated May 4, 1990, we ruled that the gloves at issue were classified under subheading 6116.93.2020, HTSUSA, which provided for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers, other, with fourchettes. At the time NYRL 851283 was issued, this classification was correct. Therefore NYRL 851283, dated May 4, 1990, is affirmed; the subject gloves entered or withdrawn from warehouse for consumption before October 1, 1990 are classified under subheading 6116.93.2020, HTSUSA.

A number of technical corrections were made to the HTSUSA, effective October 1, 1990, including corrections made in Heading 6116. As a result, subheading 6116.93.0800, HTSUSA, 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. As gloves clearly designed for golf, the merchandise at issue is classifiable under this subheading. The subject gloves entered or withdrawn from warehouse for consumption on or after October 1, 1990 are classified under subheading 6116.93.0800, HTSUSA.

HOLDING:

The merchandise at issue is classified under subheading 6116.93.0800, HTSUSA, 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 is 5.5 percent ad valorem. No textile category is currently assigned to articles classifiable under this subheading. This classification is effective for the subject gloves entered or withdrawn from warehouse for consumption on or after October 1, 1990.

For the subject gloves entered or withdrawn from warehouse for consumption before October 1, 1990, the classification is 6116.93.2020, HTSUSA. NYRL 851283, dated May 4, 1990, is affirmed.


Sincerely,

John Durant, Director
Commercial Rulings Division