CLA-2 CO:R:C:G 085863 HP
Ms. Sharon Austin
Wal-Mart Stores, Inc.
702 S.W. 8TH Street
Bentonville, AR 72716
RE: Gloves with plastic shell where textile backing is present
merely for reinforcing purposes are considered of plastics for
Chapter 39. NYRL 844376 modified in part.
Dear Ms. Austin:
This is in reference to a reconsideration requested by our
New
York office of NYRL 844376 of September 13, 1989. Style 871 is
subject to this reconsideration; Style 872 is not.
FACTS:
The merchandise at issue consists of a men's seamed dress
glove, Style 871, composed of a 100% cellular vinyl shell with a
textile backing. The lining is constructed of 100% acrylic knit,
and the thin padding is 100% polyurethane foam. The merchandise
is being imported from China, Hong Kong, Taiwan and Korea.
In NYRL 844376, we classified this article under subheading
6116.10.4540, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as a textile glove coated with plastics.
ISSUE:
Whether the glove is classifiable as an article of textile
under Section XI of the HTSUSA?
LAW AND ANALYSIS:
Heading 6116, HTSUSA, provides for gloves, mittens and mitts
,
knitted or crocheted. The General Rules of Interpretation (GRIs)
to the HTSUSA govern the classification of goods in the tariff
schedule. GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or chapter
notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRIs, taken in order.
Note 1(h) to Section XI, HTSUSA, generally excludes woven,
knitted or crocheted fabrics, impregnated, coated, covered or
laminated with plastics, of Chapter 39, from classification within
Section XI. Subheading 6116.10, HTSUSA, however, expressly
provides for gloves impregnated, coated, covered or laminated with
plastics. Reading the language of subheading 6116.10 and Section
Note 1(h) together serves to include articles which would otherwise
be excluded from consideration in Section XI. Therefore, where
gloves meet the requirements of Note 1(h), they would not classifi
able in Chapter 61. See also HRL 084623 of August 28, 1989
(conveyor belting of textiles and plastics).
The Explanatory Notes (EN) to the HTSUSA constitute the
official interpretation of the tariff at the international level.
The General Explanatory Notes to Chapter 39 aid us in determining
whether an article is "of plastics" by stating that certain
plastics and textile combinations, e.g., plates, sheets and strip
of cellular plastics combined with textile fabrics, felt or
nonwovens, are classified in Chapter 39, "where the textile is
present merely for reinforcing purposes."
It is our opinion that the textile backing on the plastics
shell exists merely for reinforcing purposes. The plastics
constitute the entire outer shell, and the textile is so insig
nificant as to perform no insulating function. It is clear that
had the cellular rubber possessed the structural integrity to hold
together under normal glove activity, the textile backing would not
even be present. The glove, therefore, is considered to be "of
plastics."
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 3926.20.4050, HTSUSA, as other articles
of plastics and other articles of other materials of headings 3901
to 3914, articles of apparel and clothing accessories (including
gloves), gloves, other, other, other. The applicable rate of duty
is 14 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine the
current status of any import restraints or requirements.
This notice to you should be considered a modification of NYRL
844376 of September 13, 1989, as to the merchandise described as
Style 871, under 19 C.F.R. 177.9(d)(1) (1989). It is not to be
applied retroactively to NYRL 844376 (19 C.F.R. 177.9(d)(2)
(1989)) and will not, therefore, affect the transaction for the
importation of your merchandise under that ruling. However, for
the purposes of future transactions in merchandise of this type,
NYRL 844367 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to the release of HRL 085863 will be classified under
the new ruling. If such a situation arises, you may, at your
discretion, notify this office and apply for relief from the
binding effects of the new ruling as may be dictated by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division