CLA-2-62:S:N:N5:354 898350
Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of ski gloves from China.
Dear Ms. Bloom:
In your letter dated May 24, 1994, you requested a tariff
classification ruling.
You have submitted four samples. Style 1-9004, is a man's
lined mitten with a woven textile shell of 100% nylon. The
mitten has a palm-side finger area and overlay on the palm and
thumb constructed from vinyl coated fabric. The mitten also has
additional foam padding and internal textile-backed vinyl
reinforcement over the knuckles, an elasticized wrist, an applied
knit cuff and a hook and clasp. Style 2-9004 is the same mitten,
except in ladies' sizes. The essential character of the mitten
is imparted by the textile shell.
Style 2-9005, is a woman's lined glove with a woven textile
shell of 100% nylon. The index and middle fingers on the palm-
side are made of leather. Additionally, the glove has a leather
overlay on the palm and thumb. The glove also features
additional foam padding and internal textile-backed vinyl
reinforcement over the knuckles, an elasticized wrist, a hook and
loop closure over a closed side vent and a hook and clasp. Style
1-9005 is the same glove, except in men's sizes. The essential
character of the glove is imparted by the textile shell.
Style 9-9006, is a junior's lined glove with a woven textile
shell of 100% nylon. The index and middle fingers on the palm-
side and a overlay on the palm and thumb are constructed from
textured vinyl coated fabric. The glove also features additional
foam padding and internal textile-backed vinyl reinforcement over
the knuckles, a waterproof interliner, a partially elasticized
wrist, a strap that fastens through a D-ring with a hook and loop
closure at the wrist and a hook and clasp. The essential
character of the glove is imparted by the textile shell.
Style 2-9003, is a ladies' lined glove with a woven textile
shell of 100% nylon. The index and middle fingers on the palm-
side and a overlay on the palm and thumb are constructed from
textured vinyl coated fabric. The glove also features additional
foam padding and internal textile-backed vinyl reinforcement over
the knuckles, a waterproof interliner, an elasticized wrist, an
applied knit cuff and a hook and clasp. The essential character
of the 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.
All styles show design for use in the sport of skiing.
The applicable subheading for all styles will be
6216.00.4600, HTS, which provides for gloves, mittens and mitts:
other: of man-made fibers: other gloves, mittens and mitts, all
the foregoing specially designed for use in sports, including ski
and snow mobile 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