CLA-2-42:S:N:N5:354 883948
Mr. Bob Fuse
Gates-Mills Inc.
P.O. Box 547
Johnstown, NY 12095-0547
RE: The tariff classification of leather gloves from China.
Dear Mr. Fuse:
In your letter dated March 11, 1993, you requested a tariff
classification ruling.
You have submitted five samples. Style 3724 is a glove with
a 100% cowhide leather shell. The glove has a leather overlay on
the palm and thumb. The glove also has foam padding over the
knuckles, a leather strap through a D-ring that has a snap
closure, fourchettes, a partially elasticized wrist and a hook
and clasp.
Style 3772, is a glove with a 100% cowhide leather shell.
The glove has a leather overlay on the palm and thumb. The glove
also has foam padding over the knuckles, fourchettes, an
elasticized wrist and a hook and clasp. Style 3770 is identical
to style 3772 except for a shortened cuff.
Style 3774, is a glove with a 100% suede cowhide leather
shell. The glove has a leather overlay on the palm and thumb.
The glove also has foam padding over the knuckles, fourchettes,
an elasticized wrist and a hook and clasp.
Style 3776, is a glove with a 100% suede cowhide leather
shell. The glove has a leather overlay on the palm and thumb.
The glove also has foam padding over the knuckles, fourchettes, a
partially elasticized wrist 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.
Noting that your gloves lack the additional reinforcement
across the middle of the glove where the knuckles bend and cause
stress, these gloves are not similar in all material respects to
the glove before the court, and classification under the
subheadings for ski gloves is precluded.
The applicable subheading for all styles will be 4203.29.1500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles of apparel and clothing accessories, of
leather or composition leather: gloves, mittens or mitts: gloves
of horsehide or cowhide (except calfskin) leather: other: with
fourchettes or sidewalls which, at a minimum, extend from
fingertip to fingertip between each of the four fingers. The
duty rate will be 14 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