CLA-2 CO:R:C:T 954228 SK
TARIFF No.: 6116.93.9400
District Director
U.S. Customs Service
1000 Second Avenue, ste. 2200
Seattle, WA 98104-1049
RE: Decision on Application for Further Review of Protest No.
3001-93-100076; denied in full; glove liners are not specially
designed for use in skiing; 6116.93.9400, HTSUSA; HRL 951294
(8/28/92).
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of Fairfield Line Inc., on January
28, 1993, against your decision regarding the classification of
glove liners. The subject merchandise was entered at the port of
Seattle and the merchandise was liquidated on January 4, 1993.
FACTS:
Samples of the glove liners at issue, referenced style
numbers H347, H348 and H349, were submitted to this office for
examination.
All three styles are manufactured from cut knit fabric,
contain fourchettes and have a separate sewn-on rib knit cuff.
Style H347 is made from 50% polypropylene, 30% polyester and 20%
lurex metallic. Style H348 is made from 100% polypropylene and
Style H349 is constructed from 100% polyester.
The subject merchandise was entered under subheading
6116.93.8800, HTSUSA, which provides for "[G]loves, mittens and
mitts, knitted or crocheted: other: of synthetic fibers: other:
other: without fourchettes," dutiable at a rate of 19.8 percent
ad valorem. The applicable textile quota category was 631.
Protestant claims that classification is proper under
subheading 6116.93.0800, HTSUSA, which provides for "[G]loves,
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mittens and mitts, knitted or crocheted: other: of synthetic
fibers: other gloves, mittens and mitts, all the foregoing
specially designed for use in sports, including ski and
snowmobile gloves, mittens and mitts," dutiable at a rate of 5.5
percent ad valorem.
ISSUE:
Whether the glove liners at issue are classifiable as ski
gloves under heading 6116, Harmonized Tariff Schedule of the
United States Annotated (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.
Protestant asserts that the glove liners at issue are
classifiable under subheading 6116.93.0800, HTSUSA, which
provides for, in pertinent part, ski gloves. In support of this
contention, protestant states that the glove liners at issue,
referenced style numbers H347, H348 and H349, are "gloves made to
be used in sports either with or without other gloves."
The determinative issue, therefore, is whether the glove
liners the subject of this protest have been specially designed
for use in skiing so as to warrant classification as a ski glove
under heading 6116, HTSUSA. 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 this decision 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;
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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.
As this office stated in Headquarters Ruling Letter 951294,
dated August 28, 1992, these criteria are not prerequisites
mandated of all ski gloves. Rather, they provide a guideline
intended to aid in determining whether certain gloves have been
designed for use in skiing.
The three styles of 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 6116.93.0800, HTSUSA.
HOLDING:
The glove liners at issue, referenced style numbers H347,
H348 and H349, 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.
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As the rate of duty under the classification indicated above
is the same as the rate under which the subject merchandise was
entered, you are instructed to deny the protest in full. A copy
of this decision should be furnished to the protestant with the
Form 19 notice of action.
Sincerely,
John Durant, Director
Commercial Rulings Division