CLA-2 CO:R:C:G 085398 DSN
Beth C. Brotman, Esquire
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Reconsideration of NYRL 839679 of April 27, 1989
Dear Ms. Brotman:
This ruling letter is in response to your request on behalf
of McCrory Stores, for reconsideration of NYRL 839679 of April
27, 1989, regarding tariff classification under the Harmonized
Tariff Schedule of the United States (HTSUSA), for gloves
produced in Taiwan. A sample was submitted for examination.
FACTS:
The sample at issue, style number N168A/947523 is a men's
dress glove composed of acrylic knit fabric with a full overlaid
leather back and a small leather patch on the palm side.
According to your submissions, the leather portion cost $11.68
per dozen compared to $2.79 per dozen for the acrylic portion.
You assert that the glove is designed to be worn as a cold
weather glove and that the leather portion provides protection
against inclement weather. NYRL 839679 classified the glove
under subheading 6116.93.2010, HTSUSA.
ISSUE:
Whether the glove is correctly classified under subheading
6116.93.2010, HTSUSA.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order. The
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glove at issue cannot be classified pursuant to GRI 1 since more
than one heading describes the glove. The leather component of
the glove constitutes more than trimming (see the general
Explanatory Notes to Chapter 61, 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, we concluded
in HRL 084537 of June 14, 1989, that the two competing
provisions, heading 4203 and heading 6216 are equally specific,
and therefore, GRI 3(b) is applicable. This analysis also
applies to heading 6116, HTSUSA, as discussed later.
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 6116, HTSUSA, provides for gloves, mittens and
mitts, knitted or crocheted. The chapter notes to chapter 61,
state that the chapter applies only to made up knitted or
crocheted articles. As with the notes to chapter 42, this note
is incorporated into heading 6116, and the provision covers
gloves made up of knitted or crocheted fabric. 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 composite goods 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 than the
textile. It is our opinion that the leather imparts the
essential character, and therefore the glove is classified in
heading 4203, HTSUSA. See HRL 083450 of August 25, 1989 and HRL
084537 of June 14, 1989, where textile and leather gloves were
classified under heading 4203, HTSUSA, pursuant to GRI 3(b).
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HOLDING:
The glove at issue is classified under subheading
4203.29.2000, HTSUSA, which provides for articles of apparel and
clothing accessories, of leather or of composition leather,
gloves, mittens and mitts, other, not seamed, and dutiable at the
rate of 14 percent ad valorem.
NYRL 839679 of April 27, 1989, is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division