CLA-2 CO:R:C:G 084537 DSN
Mr. Donald J. Unger, Esquire
Kazumane V. Kanor, Esquire
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601
RE: Reconsideration of NYRL 838648
Dear Messrs. Unger and Kanor:
This ruling letter is in response to your request for
reconsideration of NYRL 838648 of April 12, 1989, regarding the
classification of work gloves under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample
produced in China was submitted for examination.
FACTS:
The submitted sample, style NB725K is a men's work glove.
The glove has a leather palm, leather knuckle strap, leather
finger tips and thumb. The back and applied cuff is composed of
cotton woven fabric.
In NYRL 838648, the glove was classified under subheading
6216.00.3810, HTSUSA.
ISSUE:
Whether the glove is correctly classified under subheading
6216.00.3810, HTSUSA.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order. The
glove at issue cannot be classified pursuant to GRI 1 since more
-2-
than one heading describes the glove. The leather component of
the glove constitutes more than trimming (see the general
Explanatory Notes to Chapter 62, HTSUSA) and thus cannot be
ignored for tariff purposes.
Since the glove at issue is composed of leather and textile
classification is according to GRI 3. Previously, our position
regarding similar gloves was that GRI 3(a) applied, resulting in
the heading providing the most specific description being
applicable. HRL 082149 of March 20, 1989. However, after
reviewing your submissions, we conclude that the two competing
provisions, heading 4203 and heading 6216, are equally specific,
and therefore, GRI 3(b) is applicable.
Heading 4203, HTSUSA, provides for articles of apparel and
clothing accessories, of leather or of composition leather. The
chapter notes to chapter 42, state that for the purposes of
heading 4203, the expression "articles of apparel and clothing
accessories" applies, inter alia, to gloves. This note is
incorporated into heading 4203 so that the heading covers gloves
of leather.
Heading 6216, HTSUSA, provides for gloves, mittens and
mitts. The chapter notes to Chapter 62 state that the chapter
applies to made up articles of any textile fabric. As with the
notes to chapter 42, this note is incorporated into heading 6216,
and the provision covers gloves of textile. Since both headings
are equally specific as to the description of this merchandise,
we cannot determine classification according to GRI 3(a).
GRI 3(b) provides that mixtures, composite goods consisting
of different materials, which cannot be classified by GRI 3(a),
shall be classified according to their essential character. The
Explanatory Notes constitute the official interpretation of the
tariff at the international level. According to the Explanatory
Notes, essential character may be determined by the nature of the
component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the goods.
With respect to the glove at issue, the quantity, weight
and value of the leather is significantly greater that the
textile. The leather portions protect the wearer while working.
Thus, it is the leather that imparts the essential character of
the glove. In HRL 083537 of May 2, 1989, a leather and textile
golf glove was classified by applying GRI 3(b), whereby the glove
was classified under subheading 4203.21.8030, HTSUSA.
-3-
HOLDING:
The glove at issue is classified under subheading
4203.29.1800, HTSUSA, which provides for articles of apparel and
clothing accessories, of leather or of composition leather,
gloves, mittens and mitts, other, other, other, and dutiable at
the rate of 14 percent ad valorem.
HRL 082149 of March 20, 1989, and all other rulings
inconsistent with the above, are hereby modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division