CLA-2 OT: RR: CTF: TCM H021883 RM
Mark. K. Neville, Esq.
DLA Piper U.S., LLP
1251 Avenue of the Americas, 27th Floor
New York, NY 10020
RE: Reconsideration of New York Ruling Letter N009416; Classification of Household Gloves
Dear Mr. Neville:
This letter is in response to your request of January 9, 2008, for reconsideration of New York Ruling Letter (“NY”) N009416, dated May 8, 2007, issued to The Evercare Company, as it pertains to the tariff classification of the “Evercare Ultimate Household Gloves.” In that ruling, U.S. Customs and Border Protection (“CBP”) classified the subject gloves in heading 6116, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for: “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber.” We have reviewed NY N009416 and found it to be correct.
FACTS:
The “Evercare Ultimate Household Gloves” are knit cotton gloves that have been dipped in polyvinyl chloride (“PVC”). The PVC covers one surface of the knit cotton fabric. Marketing information obtained from the importer’s website (www.evercare.com) describes the gloves as follows:
Evercare vinyl coated, heavy-duty, non-slip, cotton lined gloves are made of the highest quality blended latex. The cotton lining provides an unbelievable level of comfort that allows for easy on and off plus they are machine washable. These ultimate gloves provide excellent abrasion, puncture, tear and tensile strength combined with excellent chemical protection for the toughest household chores.
You included a sample with your submission.
ISSUE:
Are the “Evercare Ultimate Household Gloves” classified in heading 6116, HTSUS, as gloves, or in heading 3926, HTSUS, as other articles of plastics?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.20 Articles of apparel and clothing accessories (including gloves, mittens and mitts):
Gloves, mittens and mitts:
3926.20.10 Seamless …
6116 Gloves, mitten and mitts, knitted or crocheted:
6116.10 Impregnated, coated or covered with plastics or rubber:
Other:
Without fourchettes:
Other:
6116.10.65 Other …
Note 1 to Section XI (Textiles and Textile Articles), HTSUS, of which Chapter 61, HTSUS, is included, indicates, in pertinent part:
1. This Section does not cover:
* * * *
(h) Woven, knitted or crocheted fabrics, felt or nonwovens,
impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
The knit cotton fabric from which the gloves are made is classified in heading 5903, HTSUS. Note 2 to Chapter 59, HTSUS, [Textile fabrics impregnated, coated, covered, or laminated with plastics, other than tire cord fabrics] provides, in pertinent part:
2. Heading 5903 applies to:
(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:
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
* * * *
(5) Plates, sheets or strips of cellular plastics, combined with textile fabric, where the textile fabric is merely present for reinforcing purposes (Chapter 39).
Note 2(p) to Chapter 39, HTSUS, states, in relevant part:
2. This Chapter does not cover:
(p) Goods of section XI (textiles and textile articles);
The General Explanatory Notes to Chapter 39, HTSUS, provide, in pertinent part, the following regarding plastics and textile combinations:
[T]he classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.
Employing a GRI 1 analysis, you propose that the instant gloves are classified in heading 3926, HTSUS, as “Other articles of plastic,” and not as textile articles, because “the textile serves a reinforcing role only and it is the PVC plastic coating … which should control tariff classification.” You cite Headquarters Ruling Letter (“HQ”) 085863, dated January 19, 1990, in support of this argument, wherein CBP classified seamed dress gloves composed of a cellular plastic shell with a textile backing in heading 3926, HTSUS, because the textile backing was determined to be “merely for reinforcement purposes.” In the alternative, you propose to classify the gloves pursuant to GRI 3(b), as a composite good, according to their essential character, which you suggest is the plastic coating element.
In accordance with Note 1 to Section XI, HTSUS, and Note 2(p) to Chapter 39, HTSUS, we must determine whether the gloves are of textile or plastic. To that end, we must ascertain whether the knit fabric is excluded from Section XI, HTSUS, by operation of Note 2 to Chapter 59, HTSUS.
The fabric comprising the instant gloves can be bent without fracturing. Moreover, it is not completely embedded or covered on both sides with plastics. Specifically, only one side of the fabric is coated with PVC. We conclude, therefore, that the fabric is not subject to any of the relevant exclusions of Note 2(a) to Chapter 59, HTSUS. It would be classified in heading 5903, HTSUS. Accordingly, the gloves are “of textile” for classification purposes.
We note that the gloves discussed in HQ 085863 were excluded from heading 5903, HTSUS, by application of Note 2(a)(5) to Chapter 59, HTSUS, because they had a cellular plastic shell and a textile backing for reinforcing purposes. The instant gloves are not subject to Note 2(a)(5) because they have a compact plastic shell and are governed instead by Note 2(a)(3) to Chapter 59, HTSUS.
By application of Note 1(h) to Section XI and Note 2 to Chapter 59, HTSUS, the instant gloves are classified by application of GRI 1 in heading 6116, HTSUS, as knit gloves coated with plastics. GRI 3 does not apply because the gloves are considered to be made of one material, i.e., textile, for which a specific provision exists in the HTSUS. See HQ 086358, dated June 19, 1991. Our conclusion is consistent with our administrative precedent. See, e.g., HQ 086358, dated June 19, 1991 and HQ 953768, dated June 23, 1993.
HOLDING:
By application of GRI 1, Note 1(h) to Section XI, HTSUS, and Note 2 to Chapter 59, HTSUS, the instant gloves are classified in heading 6116, HTSUS. They are specifically described in subheading 6116.10.65, HTSUS, which provides for: “Gloves, mitten and mitts, knitted or
crocheted: Impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Other: Other.” The column one, general rate of duty is 7 percent ad valorem.
Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N009416, dated May 8, 2007, is hereby affirmed.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division