CLA-2 CO:R:C:G 085807 HP
Mr. S.K. Lim
Sam Jung Hwagong Company, Ltd.
C.P.O. Box 2125
Seoul
KOREA
RE: HRL 082324 modified. Diving gloves of rubber laminated on
both sides with textile fabric, where textile fabric is more than
mere reinforcement, is a textile product. Sports Industries;
sporting;equipment;scuba;4008
Dear Mr. Lim:
This is in reference to our letter HRL 082324 of August 29,
1989, with regard to the tariff classification of diving gloves,
produced in Korea, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of seamed diving gloves,
without fourchettes, constructed of a foamed rubber which has
been
vulcanized and blown. The rubber has been laminated on both
sides
with a knit man-made fabric. Small plastic dots, providing grip,
are apparent on the palm side of the gloves. We assume the
textile
material does not comprise over 50% by weight of the components.
In HRL 082324, we classified these gloves under subheading
4015.19.50, HTSUSA, as clothing accessories of rubber. Our New
York office has requested we review this decision, claiming that
classification as an article of textile is more applicable.
ISSUE:
Whether the diving gloves are "of rubber" or "of textile"
for
classification purposes under the HTSUSA?
LAW AND ANALYSIS:
Heading 9506, HTSUSA, provides for, inter alia, articles and
equipment for sports. In Sports Industries, Inc. v. United
States,
C.D. 4125, 65 Cust. Ct. 470, 474 (1970), Judge Re noted that
diving
gloves may, under certain circumstances, be sports equipment.
Whether the gloves at issue are "sports equipment," however, is
not
germane to this ruling, since the Explanatory Notes to this
heading
(the Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the tariff at the international level) specifi
cally excludes sports gloves. Heading 9506, therefore, is
inapplicable.
Heading 4015, HTSUSA, provides for, inter alia, gloves of
vulcanized rubber, used for any purpose. The EN to this heading
states:
This heading covers ... clothing acces
sories (including gloves) e.g., protective
gloves ... for ... divers, etc., whether
assembled by means of an adhesive or by sewing
or otherwise obtained. These goods may be:
* * *
(2)Of woven, knitted or crocheted fabrics,
felt or nonwovens, impregnated, coated,
covered or laminated with rubber, other
than those falling in Section XI (see ...
Note 4 to Chapter 59).
Note 4 to Chapter 59, HTSUSA, defines the term "rubberized
textile fabrics" as:
* * *
(d)Plates, sheets or strip, of cellular
rubber, combined with textile fabric,
where the textile fabric is more than
mere reinforcement....
Where the textile fabric is mere reinforcement, the textile/rubber
combination is classified under heading 4008. The EN to heading
4008, in interpreting "present for mere reinforcement," specifi
cally excludes cellular rubber combined with textile fabric on
both faces, and directs the reader back top heading 5906. It is
our opinion that this exclusion serves to regard textile fabric on
both sides of rubber as having a function beyond that of mere
reinforcement. We feel, therefore, that the instant gloves are
composed of "rubberized fabric" of heading 5906, and not classifi
able in Chapter 40, HTSUSA.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified in subheading 6116.10.3540, HTSUSA, as gloves, mittens
and mitts, knitted or crocheted, gloves, mittens and mitts impreg
nated, coated or covered with plastics or rubber, other, without
fourchettes, other, other. The applicable rate of duty is 14
percent ad valorem.
This notice to you should be considered a modification of HRL
082324 of August 22, 1989, as to the merchandise described as
diving gloves, under 19 C.F.R. 177.9(d)(1) (1989). It is not to
be applied retroactively to HRL 082324 (19 C.F.R. 177.9(d)(2)
(1989)) and will not, therefore, affect the transaction for the
importation of your merchandise under that ruling. However, for
the purposes of future transactions in merchandise of this type,
HRL 082324 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port subse
quent to the release of HRL 085807 will be classified under the
new ruling. If such a situation arises, you may, at your discre
tion, notify this office and apply for relief from the binding
effects of the new ruling as may be dictated by the circumstan
ces.
Sincerely,
John Durant, Director
Commercial Rulings Division