CLA-2-62:S:N:N3H:354 854134; 854135; 854136
TARIFF NOS.: 6216.00.4400
Ms. Cynthia Friedel
The Glove Source
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of textile ski gloves and mitten
from China.
Dear Ms. Friedel:
In your letters dated July 5, 1990, you requested a tariff
classification ruling.
Your submitted sample, style 9969, NY ruling 854134 is a
woman's mitten with a woven textile shell described as 65%
polyester and 35% cotton. Your submitted sample, style 6310, NY
ruling 854135 is a woman's glove with a woven textile shell
described as 65% polyester and 35% cotton. Your submitted
sample, style 3815, NY ruling 854136 is a woman's glove with a
woven textile shell described as 65% polyester and 35% cotton.
The gloves and the mitten have leather palm and thumb
reinforcement. In addition, each style has an additional layer
of foam padding and internal textile-backed vinyl reinforcement
across the back of the knuckles, an elasticized wrist, an
applied knit cuff and a hook and clasp.
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 glove.
Noting that your gloves are similar in all material respects
to the glove before the court, both styles show design for use in
alpine skiing.
The applicable subheading for styles 9969, 6310 and 3815, will
be 6216.00.4400, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts: other: of
man-made fibers: 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