CLA-2 CO:R:C:G 087536 JS
Coline Han
Qualiwell Products USA Inc.
25028 S. Broadwell Ave.
Harbor City, CA 90710
RE: Ladies' Garden Gloves
Dear Ms. Han:
This is in reference to your letter of July 6, 1990,
requesting classification of ladies' garden gloves under the
Harmonized Tariff Schedule of the United States Annotated
("HTSUSA").
FACTS:
Two samples of the gloves at issue were provided for our
inspection. Both style nos. 426 and 428 are made of 100 percent
cotton fabric which is cut and sewn into gloves without
fourchettes. Style no. 426 is of a woven construction, and style
no. 428 is differentiated by its stretchable knit material. A
visible coating of vinyl has been applied to both fabrics prior
to the construction of the glove form. You have also stated that
each glove, after application of the vinyl coating, results in an
item with a ratio of 65 percent PVC to 35 percent cotton.
ISSUE:
What is the classification of ladies' garden gloves under
the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 6116, HTSUSA, provides for gloves, inter alia,
which are knitted or crocheted. The Explanatory Notes ("EN") to
the Harmonized System constitute the official interpretation of
the Tariff at the international level. EN 61.16 states, in
relevant part, that "all...gloves, without distinction between
those for women or girls and those for men or boys" are included,
in addition to "ordinary short gloves with separate fingers."
Style no. 428 is knit, and identical to the typical short-style
glove with separate fingers which is encompassed above; as such,
it is properly classifiable within heading 6116, HTSUSA.
In light of the applicability of EN 61.16 mutatis mutandis
to the articles of heading 6216, glove style 426 is provided for
under heading 6216, with gloves of the type described above which
are, instead, of woven construction (emphasis added).
HOLDING:
Style no. 428 is classified under subheading 6116.10.1510,
HTSUSA, which provides for gloves, mittens and mitts, knitted or
crocheted: gloves, mittens and mitts impregnated, coated or
covered with plastics or rubber: other: without fourchettes: cut
and sewn from pre-existing machine-knit fabric that is
impregnated, coated or covered with plastics or rubber: of
vegetable fibers, containing over 50 percent by weight of
plastics or rubber, dutiable at a rate of 25 percent ad valorem.
Style no. 426 garden glove is provided for under subheading
6216.00.1510, HTSUSA, which encompasses gloves, mittens and
mitts: impregnated, coated or covered with plastics or rubber:
other: without fourchettes: cut and sewn from pre-existing
machine-woven fabric that is impregnated, coated or covered with
plastics or rubber: of vegetable fibers, containing over 50
percent by weight of plastics or rubber, dutiable at 25 percent
ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service which is updated weekly and is
available at your local Customs office.
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 applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division