CLA-2-62:S:N:N3H:354 853841
Ms. Cynthia Friedel
The Glove Source
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of a textile ski mitten from
Korea.
Dear Ms. Friedel:
In your letter dated June 22, 1989, you requested a tariff
classification ruling.
Style 299-042, is a mid-cuff mitten with a woven textile
shell described as being of 20% polyester and 80% cotton. This
mitten features leather palm and thumb reinforcement, an
additional layer of foam padding and internal textile-backed
vinyl reinforcement across the back of the knuckles, a waterproof
interliner, an elasticized wrist, and a hook and clasp. The back
of the cuff has a closed side vent. A 2 3/4 inch wide strap with
a hook and loop fastener extends from the seam across the cuff.
The placement and construction of this strap are so designed
that, in the event of a fall, snow will not enter between the
glove and jacket.
In the case of Stonewall Trading Company v. United States,
64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that
certain vinyl gloves were properly classifiable under the
provision for other ski equipment, in item 734.97, TSUS (now
provided for in various U.S. subheadings). These gloves were
found to have the following characteristics:
1. a hook and clasp to hold the gloves
together;
2. an extra piece of vinyl stitched along
the thumb portion to meet the stress
caused by the flexing of the knuckles
when the skier grasps the ski pole;
3. an extra piece of red colored vinyl with
padding reinforcement and inside
stitching, which is securely stitched
across the middle of the glove where the
knuckles bend and cause stress;
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.
With respect to the internal piece of textile-backed vinyl
across the back of the knuckles, we note the vinyl is of
sufficient strength and thickness to meet the requirements of the
court case because the vinyl faces the outer surface (shell) of
the mitten.
Noting that your mitten is similar to the glove before the
court as well as advertising and sale of this mitten, this style
shows design for use in alpine skiing.
The applicable subheading for the ski mitten, style 299-042,
will be 6216.00.3400, Harmonized Tariff Schedule of the United
States (HTS), which provides for gloves, mittens and mitts:
other: of cotton: ski or snowmobile gloves, mittens and mitts.
The rate of duty will be 5.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport