NY 865916
Aug. 23, 1992
CLA-2-62:S:N:N3H:354 865916
Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of a textile ski glove from Korea.
Dear Ms. Bloom:
In your letters dated July 30, 1991, on behalf of Head
Sportswear, you requested a tariff classification ruling.
Your submitted sample, style 2981 a man's mid-cuff glove
with a woven textile shell described as 100% nylon with what
appears to be a non-cellular, visible plastic coating on its
inner surface. The palm side of the fingers and thumb are made
of leather. This glove also has overlaid leather 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, a
partially elasticized wrist, and a hook and clasp. The back of
the glove has a closed center vent. A two inch wide strap with a
hook and loop fastener extends from the side seam across the
cuff. The placement and construction of this strap are so
designed that, in event of a fall, snow will not enter between
the glove and the 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.
Noting that your gloves are similar in all material respects to
the glove before the court, style 2981 shows design for use in
alpine skiing.
The applicable subheading for style 2981, will be
6216.00.0008, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts: impregnated,
coated or covered with plastics or rubber: other ... designed for
use in sports, including 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