CLA-2-62:S:N:N3H:354 874287
Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018
RE: The tariff classification of woven textile gloves from Hong
Kong.
Dear Ms. Dugan:
In your letter dated May 5, 1992, you requested a tariff
classification ruling.
You have submitted three samples. Your submitted sample,
style 17 RSI 400, is a glove with a woven textile shell of 100%
nylon coated with plastic foam on the inner surface. The glove
has textile-backed vinyl under the palm and thumb and acrylic
knit fourchettes. The glove also has additional foam padding and
internal textile-backed vinyl which is above, not across the back
of the knuckles, a partially elasticized wrist and an applied
knit cuff. The essential character of this glove is imparted by
the textile shell.
Style 17 RSI 401, is a glove with a woven textile shell of
100% nylon coated with plastic foam on the inner surface. The
glove has textile-backed vinyl under the palm and thumb and
acrylic knit fourchettes. The glove also has additional foam
padding and internal textile-backed vinyl which is above, not
across the back of the knuckles, a partially elasticized wrist
and an applied knit cuff. The essential character of this glove
is imparted by the textile shell.
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.
Styles 17RSI 400 and 17 RSI 401 do not have padded vinyl
reinforcement over the knuckles and do not have a hook and clasp
to hold the gloves together. Noting that your gloves lack the
additional reinforcement across the back of the knuckles and a
hook and clasp they are not similar in all material respects to
the glove before the court. Accordingly, classification under
the subheadings for ski gloves, mittens or mitts is precluded.
Your request for a binding ruling on style 17 RSI 402 is being
forwarded to the Office of Regulations and Rulings, U. S. Customs
Service, Headquarters, 1301 Constitution Avenue, N.W.,
Washington, D.C. 20229 for their review. A ruling on style RSI
402 will be issued to you from that office.
The applicable subheading for the gloves, styles
17 RSI 400 and 17 RSI 401, will be 6216.00.3225,
Harmonized Tariff Schedule of the United States (HTS),
which provides for gloves, mittens and mitts:
impregnated, coated or covered with plastics or
rubber: other: with fourchettes, subject to man-made
fibers restraints. The rate of duty will be 14
percent ad valorem.
Styles 17 RSI 400 and 17 RSI 401, fall within
textile category designation 631. As a product of
Hong Kong this merchandise is subject to visa
requirements based upon international textile trade
agreements.
Due to the changeable nature of these agreements
you are advised to contact your local Customs office
prior to importation of this merchandise to determine
the current status of any import restraints or
requirements.
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