CLA-2 CO:R:C:T 088957 CC
Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, NY 10006
RE: Classification of gloves; not classifiable as ski or sport
gloves; Heading 6116
Dear Mr. Peterson:
This letter is in response to your inquiry, on behalf of
Aris-Isotoner, Inc., requesting the tariff classification of
gloves from Thailand. Samples were submitted for examination.
FACTS:
The merchandise at issue, designated by you as Style 25136,
is a 100 percent nylon knit full fingered lined glove with
fourchettes. The lining is constructed of a tightly knit 85
percent rayon and 15 percent polyester fabric. An additional
layer of insulation composed of 65 percent olefin and 35 percent
polyester Thinsulate is located between the knit lining and
outer shell. An irregular shaped leather overlay extends across
the palm. A separate leather overlay is sewn to the inside of
the thumb. The two pieces of reinforcement neither meet nor
overlap. A 5 inch by 2 3/4 inch piece of fabric backed vinyl is
secured beneath plastic foam padding across the knuckle area.
The inner surface of the knit shell is coated with plastic. The
glove also features an elasticized wrist and a hook and clasp.
ISSUE:
Whether the merchandise at issue is classifiable as ski
gloves within Heading 6116 of the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
The submitted gloves are made of knit fabric that has an
application of plastic. Note 2 to Chapter 59 would determine
whether this particular fabric is considered impregnated, coated,
covered or laminated with plastics for classification purposes.
(See Headquarters Ruling Letter (HRL) 088539, dated June 3, 1991,
at page 4.) This note states that Heading 5903 applies to the
following:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per square
meter and whatever the nature of the plastic material
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this
provision, no account should be taken of any resulting
change of color.
It is our view that the wording of Note 2(a)(1), "visible to
the naked eye," is a clear expression by the drafters of the
Harmonized System that a significant, if not substantial, amount
of material must be added to a fabric for it to be considered
"impregnated, coated, or covered." We have carefully examined
the knit fabric and can clearly see the plastic coating, which
obscures the underlying weave of the fabric. Therefore this
merchandise is classifiable as coated with plastic within Heading
6116, HTSUSA.
The gloves are also made of leather which is provided for in
Heading 4203, HTSUSA. Consequently, this merchandise is
classifiable in two different headings and GRI 3 is applicable.
GRI 3(b) provides that mixtures, composite goods consisting of
different materials or made up of different components, and goods
put up in sets for retail sale shall be classified as if they
consisted of the material or component which gives them their
essential character. According to the Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
"the factor which determines essential character will vary as
between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its bulk,
quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods." The quantity and
weight of the leather is very small compared to that of the knit
fabric of the glove at issue. Therefore we believe that the
coated knit fabric imparts the essential character to this
merchandise, and the gloves are classifiable in Heading 6116,
subheading 6116.10, HTSUSA.
You believe that the gloves at issue are classifiable as ski
gloves. If this is the case, the classification would be,
according to technical corrections made to the HTSUSA that became
effective on October 1, 1990, under subheading 6116.10.0800,
HTSUSA, which provides for other gloves, mittens, and mitts, all
the foregoing specially designed for use in sports, including ski
and snowmobile gloves, mittens, and mitts. In support of your
contention that the gloves at issue are classifiable as ski
gloves, you cite Stonewall Trading Company v. United States, 64
Cust. Ct. 482, C.D. 4023 (1970). In that case the court
indicated that the following requirements were necessary
features of a glove for classification under the ski equipment
provisions of the tariff schedules.
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 ... vinyl with padding
reinforcement and inside stitching, which is securely
stitched across the middle of the glove where the
knuckles bend and cause stress; and
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.
We believe that the presence of the four Stonewall criteria
in a glove is not the sole and final criteria necessary for
determining whether a specific glove is a ski glove. As your
letter points out, we have recognized only that the factors cited
in Stonewall demonstrate prima facie that the subject merchandise
is specially designed for skiing; failure of a glove to meet all
of the Stonewall criteria will not prevent its classification as
a ski glove, nor will satisfaction of the criteria automatically
dictate classification as a ski glove.
We do not believe that all of the Stonewall criteria have
been met for the gloves at issue. Although we recognize that
criteria 1, 3, and 4 have been met, criterion 2 has not been met.
This glove lacks the reinforcement along the thumb to meet the
stress caused by the flexing of the knuckles because the two
pieces of leather reinforcement on this glove do not meet in the
stressed area. You argue that reinforcement along the inside
portion of the thumb is present, and in cross-country skiing, for
which the glove is designed, reinforcement along the back of the
thumb is less important than in downhill skiing. In cross
country skiing, the ski poles are used to propel the skier
forward and, as a result, a considerable amount of stress is
placed upon the contact point between the glove and the pole.
This contact point is found where the thumb is sewn to the glove,
which is between the two pieces of leather reinforcement for the
glove at issue.
Besides not meeting the Stonewall criteria, the glove has
other characteristics that indicate that it is not a ski glove.
It does not have breathable fabric, which would be a desired
feature in a cross-country glove. Also, the overall appearance
of the glove is that of a men's dress or cold weather glove. For
example, the glove is black, one of the two most common colors
for dress gloves, whereas ski gloves are typically bright or
multicolored, or both.
Finally, no real evidence was provided showing that these
gloves will be marketed, advertised, or sold as ski gloves. All
that was provided was a copy of a hang tag that said "Aris Ski
Glove." We note that the style number of the gloves at issue was
not on this copy of the tag.
For all of the foregoing reasons, we believe that the
merchandise at issue is of the class or kind of article known as
cold weather gloves and is not used for skiing or other sports.
Therefore, this merchandise is classifiable under subheading
6116.10.9025, HTSUSA.
HOLDING:
The submitted gloves are classified under subheading
6116.10.9025, HTSUSA, which provides for gloves, mittens and
mitts, knitted or crocheted, other, with fourchettes, other,
containing 50 percent or more by weight of cotton, man-made
fibers or other textile fibers, or any combination thereof,
subject to man-made fiber restraints. The rate of duty is 14
percent ad valorem, and the textile category is 631.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division