CLA-2-62:S:N:N3H:354 865410
Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of textile ski gloves from China.
Dear Ms. Bloom:
In your letter dated July 22, 1991, you requested a tariff
classification ruling.
Your submitted sample, style 1003/1 is a man's glove with a
woven textile shell described as 100% nylon. This glove also has
textile-backed vinyl palm and thumb reinforcement. In addition,
this glove has an additional layer of foam padding and internal
textile-backed vinyl reinforcement across the back of the
knuckles, a waterproof interliner, an applied knit cuff, a
partially elasticized wrist, and a hook and clasp. The wrist is
secured by a one inch wide strap with a hook and loop closure
through a D-ring. The essential character of this glove is
imparted by the textile shell.
Your submitted sample, style 1003/9 is the identical glove
to style 1003/1 except it is sized for boys instead of men.
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.
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 1003/1, 1003/9 will be
6216.00.4600, 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