CLA-2 CO:R:C:T 956427 SK
TARIFF No.: 6116.93.9400
Ms. Elke Heitmeyor
Jobar International, Inc.
220 North Inglewood Avenue
Inglewood, CA 90301
RE: Modification of NYRL 848953 (2/17/90); classification of
metallic glove liners; glove liners are not specially designed for
use in skiing; 6116.93.9400, HTSUSA; Stonewall Trading Company v.
United States, 64 Cust. Ct. 482, C.D. 4023 (1970); HRL 954228
(11/16/93).
Dear Ms. Heitmeyor:
On February 17, 1990, our New York Customs office issued you
New York Ruling Letter (NYRL) 848953 in which we classified two
styles of metallic glove liners under subheading 6116.93.1000,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
Upon review, that classification is determined to be in error.
Our analysis follows.
FACTS:
The glove liners at issue are referenced JB6795M (men's) and
JB6795L (ladies'). The gloves are identical except for size. The
gloves are composed of a blend of 40 percent polyester, 30 percent
metallized yarns, 20 percent nylon and 10 percent cotton. The
gloves are designed with fourchettes and feature knit cuffs. The
gloves have thermal properties and will be used as liners.
The subject merchandise was classified in NYRL 848953 under
subheading 6116.93.1000, HTSUSA, which provided for "[G]loves,
mittens and mitts, knitted or crocheted: other: of synthetic
fibers: ski or snowmobile gloves, mittens and mitts," dutiable at
a rate of 5.5 percent ad valorem. There was no textile quota
category applicable to the merchandise at that time.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625),
as amended by section 623 of Title VI (Customs Modernization) of
the North American Free Trade Agreement Implementation Act, Pub.
L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed modification of NYRL 848953 was published
on September 14, 1994, in the Customs Bulletin, Volume 28, Number
37.
ISSUE:
Whether the glove liners at issue are classifiable as ski
gloves, or as "other" gloves, under heading 6116, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in order.
Merchandise that cannot be classified in accordance with GRI 1 is
to be classified in accordance with subsequent GRI's.
The determinative issue is whether metallic glove liners are
specially designed for use in skiing so as to warrant
classification as ski gloves under heading 6116, HTSUSA. In
Headquarters Ruling Letter 954228, dated November 16, 1993, Customs
examined this issue and our analysis in that ruling is pertinent
in this instance.
In Stonewall Trading Company v. United States, 64 Cust. Ct.
482, C.D. 4023 (1970), the Court set forth several characteristics
deemed indicative of a ski glove design. In Stonewall it was
determined that certain vinyl gloves were classifiable as "other
ski equipment" in item 734.97, TSUS, (now provided for in various
HTS subheadings) because the gloves were deemed to have been
especially designed for use as ski gloves by exhibiting the
following:
1) A hook and clasp to hold the gloves together;
2) An extra piece of vinyl stitched along the thumb to
meet the stress caused by the flexing of the knuckles
when the skier grasps the ski pole;
3) An extra piece of vinyl with padding reinforcement and
and inside stitching which is securely stitched across
the middle of the glove where the knuckles bend and cause
stress;
4) Cuffs with an elastic gauntlet to hold the gloves firm
around the wrist so as to be waterproof and to keep it
securely on the hand.
The glove liners at issue do not possess any of the Stonewall
characteristics set forth above, nor do they possess features
which would render them suitable for use, by themselves, as ski
gloves. The liners are made from lightweight, smooth-textured
fabrics which, without a reinforced palm of leather, plastic or
rubber, do not provide a secure grip on a ski pole. The liners'
sheer construction does not protect hands from injury resulting
from falls, nor do the liners contain thick material or padding
which protects hands from contact with various types of ski
equipment (i.e., tow bars, ski lifts, metal bindings, ski boot
clasps, etc...). Although glove liners are usually worn under
gloves for their heat-retention properties, they do not, by
themselves, serve to keep hands warm in the cold temperatures
normally encountered when skiing. The liners do not protect the
hands from moisture and the liners' cuffs are not sufficiently
tight so as to prevent moisture from entering the glove.
Based on the physical characteristics of the subject liners,
this office does not accept the proposition that they are suitable
for use, by themselves, as ski gloves. We recognize that while
these liners may be worn under ski gloves while skiing, they are
equally well-suited for use under any non-ski glove for additional
warmth. The liners possess no features which indicate that they
are specially designed for use as ski gloves and therefore the
subject merchandise is precluded from classification under
subheading 6116.93.1000, HTSUSA.
HOLDING:
The glove liners at issue, referenced style numbers JB6795M
and JB6795L, are classifiable under subheading 6116.93.9400,
HTSUSA, which provides for, "[G]loves, mittens and mitts, knitted
or crocheted: other: of synthetic fibers: other: other: with
fourchettes," dutiable at a rate of 19.8 percent ad valorem. The
textile quota category is 631.
NYRL 848953 is hereby modified.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division