CLA-2 CO:R:C:T 089847 CC
District Director of Customs
127 North Water Street
Ogdensburg, N.Y 13669
RE: Decision on Application for Further Review of Protest No.
0712-91-000809; Work Gloves
This protest was filed against your decisions in the
liquidation of various entries involving the importation of work
gloves produced in Canada.
This protest concerns the following styles of work gloves:
3500-FWG, 611-FL, 600-FL, 2512-FWG, and 202-I. Style 3500-FWG is
a jersey knit fabric mitten coated with a heavy layer of
polyvinyl chloride (PVC) and nitrile. A separate knit backed
foam liner is sewn into the mitten, and this article has a rib
knit cuff. Style 611-FL is a knit fabric glove coated with a
heavy layer of PVC. Style 600-FL is similar to 611-FL, except it
has a knit wrist. Style 2512-FWG is a jersey knit fabric glove
coated with a heavy layer of PVC. The inner side of the jersey
has been brushed, creating a napped texture. Style 202-I is a
knit fabric glove coated with nitrile. All of the gloves are
greater than 50 percent by weight of rubber or plastic.
The entries covering the work gloves were liquidated under
subheading 6116.10.3540 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provided for gloves,
mittens and mitts, knitted or crocheted, gloves, mittens and
mitts impregnated, coated or covered with plastics or rubber,
other, without fourchettes, other, other. The protestant claims
that this merchandise, except for Style 202-I, is properly
classifiable under subheading 3926.20.1050, HTSUSA, which
provides for other articles of plastics and articles of other
materials of headings 3901 to 3914, articles of apparel and
clothing accessories (including gloves), gloves, seamless, other,
other. The protestant claims that Style 202-I is classifiable
under subheading 4015.19.1050, HTSUSA, which provides for
articles of apparel and clothing accessories (including gloves),
for all purposes, of vulcanized rubber other than hard rubber,
gloves, other, seamless, other.
Whether the merchandise at issue is classifiable in Headings
3926 and 4015, HTSUSA, or instead, in Heading 6116, 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.
Four styles of the gloves at issue are made of knit fabric
that has an application of plastics. In Headquarters Ruling
Letter (HRL) 088539, dated June 3, 1991, we ruled on gloves made
of plastic coated knit fabric. We stated in that ruling
concerning the classification of plastic coated gloves the
Accordingly, GRI 1 governs the classification of
merchandise when the wording of the pertinent headings,
and any applicable legal notes, require that the subject
merchandise be classified under a specific tariff
In regard to the instant merchandise, Note 2(l) to
Chapter 39, HTSUS, states that Chapter 39 does not cover
goods of Section XI (textiles and textile articles).
Section XI, HTSUS, includes Chapter 61 where the
provisions for knitted or crocheted gloves are located.
However, Note 1(h) to Section XI states, in equally
specific terms that the provisions in that section do
not cover "Woven, knitted or crocheted fabrics, * * *
impregnated, coated, covered or laminated with plastics,
or articles thereof, of chapter 39." (underscoring
Since fabrics which have been impregnated, coated,
covered, or laminated with plastics, and articles
thereof, have been provided for in both Chapter 39 and
Section XI, it appears, at first glance, that the cited
notes conflict with each other. However, when read in
the proper context, the notes are complementary rather
Those notes must be interpreted in conjunction with
the provisions and notes of Chapter 59, HTSUS, to
determine whether fabrics that have been impregnated,
coated, covered, or laminated with plastics are "goods"
of Section XI, or prohibited from classification in that
section by Note 1(l) of Chapter 39.
Note 2 to Chapter 59 would determine whether the fabric of
the gloves at issue 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." Each of the gloves, except
for style 202-I, clearly has a heavy plastics coating that is
visible to the naked eye. In addition, no other part of Note 2
to Chapter 59 would exclude these plastic coated knit gloves from
being classified in Section XI. Therefore this merchandise is
classifiable as coated with plastic within Heading 6116, HTSUSA.
One style of the gloves at issue, 202-I, is made of a rubber
coated knit fabric. This glove is clearly made of textile fabric
coated with rubber. Accordingly, this merchandise is
classifiable as coated with rubber within Heading 6116.
At the time of importation the merchandise at issue is
classified under subheading 6116.10.3540, 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, other, other.
Articles that meet the definition of "goods originating in
the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA)
are normally subject to reduced rates of duty under the United
States-Canada Free Trade Agreement Implementation Act of 1988.
If the merchandise constitutes "goods originating in the
territory of Canada," the applicable rate of duty is normally
11.2 percent ad valorem (otherwise, the general rate of duty is
14 percent ad valorem).
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
John Durant, Director
Commercial Rulings Division