CLA-2 CO:R:C:T 955193 HP
Mr. Daniel Holland
District Director
U.S. Customs Service
1000 2ND Avenue, Room 2200
Seattle, WA 98104
RE: Application for Further Review of Protest 3001-93-100561.
Plastic coated gloves.
Dear Mr. Holland:
This is in reply to your Memorandum PRO-4:SE:C:E LB,
forwarding an Application for Further Review of Protest 3001-93-
100561, timely filed by LFS, Inc.
FACTS:
The Protest concerns ten different styles of gloves which
were rate advanced by the field import specialist. The gloves
are constructed of a knit backing completely coated on the outer
surface with non-cellular plastics. See Customs Laboratory
Report No. 8-90-10313-001. The entire shipment of gloves was
originally entered under subheading 3926.20.1050, HTSUSA, as
gloves of plastics. Based upon a communication from the National
Import Specialist via a CF 6431A dated July 24, 1990, the gloves
were re-classified under subheading 6116.10.3540, HTSUSA, as
gloves of textiles. The Protestant asserts that these gloves are
classifiable within Chapter 39, HTSUSA, because they are seamless
and are articles of plastics.
ISSUE:
Whether the gloves are articles of plastics or articles of
textiles under the HTSUSA?
LAW AND ANALYSIS:
Heading 6116, HTSUSA, provides for gloves, mittens and
mitts, either knitted or crocheted. Heading 3926, HTSUSA,
provides for other articles of plastics, including gloves. The
General Rules of Interpretation (GRIs) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part, that such "classification shall be determined
according to the terms of the headings and any relative section
or chapter notes. . . ." Goods which cannot be classified in
accordance with GRI 1 are to be classified in accordance with
subsequent GRIs, taken in order. Note 2(l) to Chapter 39,
HTSUSA, states that the Chapter does not cover goods of Section
XI (textiles and textile articles). Note 1(h) to Section XI,
however, excludes, inter alia, articles of knitted or crocheted
fabrics coated, covered, impregnated or laminated with plastics,
of Chapter 39. Finally, Note 2 to Chapter 59, HTSUSA, states, in
pertinent part, that 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:
(5) Plates, sheets or strip of
cellular plastics combined with
textile fabric, where the textile
fabric is present merely for
reinforcing purposes (Chapter 39).
In this case, the textile component of the gloves are
present for more than mere reinforcement. The textile material
allows the gloves to be put on and removed without difficulty.
In addition, the textile material permits the gloves to be worn
more comfortably, since plastic directly against the wearer's
skin would invite and trap perspiration. Since the gloves does
not meet the above-cited exclusions, they are considered "of
textiles." Accordingly, they must be classified within Section
XI, HTSUSA, as knit gloves.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6116.10.7040, HTSUSA, as gloves
coated or covered with plastics or rubber, without fourchettes.
The applicable rate of duty is 14 percent ad valorem.
You are instructed to Deny the Protest in full. In
accordance with Section 3A(11)(b) of Customs Directive 099 3550-
065, dated August 4, 1993, Subject: Revised Protest Directive,
this decision should be mailed by your office to the protestant
no later than 60 days from the date of this letter. Any
reliquidation of the entry in accordance with the decision must
be accomplished prior to the mailing of the decision. Sixty days
from the date of the decision the Office of Regulations & Rulings
will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, Lexis~, Freedom of
Information Act, and other public access channels.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division