CLA-2 CO:R:C:F 951189 ALS
Mr. Stephen M. Zelman
Attorney at Law
845 Third Avenue
17th Floor
New York, New York 10022
RE: Ski-Style Gloves With Plastic on Back and Palm Surfaces;
Acrylic Knit Fourchettes, Sidewalls and Cuffs; and Lined.
Dear Mr. Zelman:
This is in reference to your binding ruling requests of
January 21 and 28, 1992, regarding four styles of gloves labelled
styles 722, 723, 724 and 260. You suggest that these gloves meet
the requirements of Stonewall Trading Company v. United States, 64
Cust. Ct., 482, C. D. 4023 (1970) and should be classified as ski
gloves. Samples of the four styles were submitted with your
requests.
FACTS:
Styles 722, 723 and 724 are ladies gloves with vinyl shell
material, with a textile backing, on both its back and palm
surfaces. They contain acrylic knit fourchettes, sidewalls and
foldover cuffs. They have linings of textile-backed foam rubber.
The gloves have a plastic hook and clasp which hold the gloves
together; an extra piece of plastic overlaying the shell material
along the interior of the thumb and extending over a portion of
the palm; an extra piece of reinforced vinyl, approximately 2 1/4
inches wide, stitched over the knuckle area of the gloves, between
the outer shell and the lining; and an elasticized gauntlet.
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The design of the back of each style is unique to that glove.
Style 722 has a back composed of two pieces of vinyl stitched
together, with piping along the seam, and a metal ornament near
this seam. Style 723 has a back composed of two pieces of vinyl
stitched together as well as two rows of ornamental stitching
running up the back. Style 724 has a back composed of 3 pieces of
vinyl stitched together diagonally as well as a pattern of quilting
and ornamental stitching.
Style 260 is a man's glove with vinyl shell material, with a
textile backing, on both its back and palm surfaces. It contains
acrylic knit fourchettes, sidewalls and cuffs. The glove has a
linings of textile-backed foam rubber and Thinsulate~. The glove
has a plastic hook and clasp which holds the glove to its mate; an
extra piece of plastic overlaying the shell material along the
interior of the thumb and extending over a portion of the palm; an
extra piece of reinforced vinyl, approximately 2 1/4 inches wide,
stitched over the knuckle area of the gloves, between the outer
shell and the lining; and an elasticized gauntlet. The back of
this style is composed of one piece of vinyl with rows of
ornamental stitching running up the back.
ISSUE:
Are the gloves at issue specially designed for use in the
sport of skiing?
Are the gloves at issue textile or vinyl gloves?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the heading and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if
the heading and legal notes do not otherwise require, the remaining
GRI's are applied, taken in order.
Counsel believes that the subject gloves should be classified
as ski gloves based on Stonewall Trading Company v. United States,
645 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:
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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;
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.
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 noted in counsel's letters, the
factors referenced 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.
While the gloves under consideration appear to meet the
Stonewall criteria, we believe that they do so only on a
superficial basis. We note that the hook and clasp are made of
plastic which would apparently become brittle in cold weather.
The gloves are made of soft stretchable vinyl and it is doubtful
that they could withstand the stress created by the flexing of the
skier's hands and the grasping of the ski poles. We also doubt
that the gloves are waterproof either in the area of the fingers,
body or cuffs. While the gloves do have minimal elastic gauntlets,
it is doubtful that they would keep the gloves on the skiers hands.
In this regard we further note that the ladies gloves are marked
"one size fits all" and that no size is specified for the man's
gloves. We believe that the lack of individual sizing increases
the likelihood that the elasticized gauntlet on these gloves would
not keep the gloves securely on the wearer's hands. Based on the
above, we have concluded that the subject gloves would not be
suitable for use as skiing gloves.
We next considered whether these gloves are vinyl or textile
since they have substantial vinyl and textile components. As noted
above, while the entire back side and palm side of the gloves is
composed of vinyl backed with textile material, the n- 4 -
remainder of the gloves, i.e., fourchettes, sidewalls and cuffs,
is composed of textile material. Since the gloves have these two
major components which are provided for in different chapters of
the HTSUSA they cannot be classified in accordance with GRI 1.
It, therefore, is necessary to consider which component forms the
essential character of the gloves pursuant to GRI 3.
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. Conversely, Note 2(l) to Chapter 39 specifies that
goods of Section XI (Textiles and textile articles) are not
included in Chapter 39. In view of these notes and since
subheading 6116.10, HTSUSA, which is part of Section XI, expressly
provides for gloves impregnated, coated, covered or laminated with
plastics it is necessary to distinguish between a Chapter 39
article and a Chapter 61 article.
In order to distinguish between such items, we consulted the
Explanatory Notes (EN) to the Harmonized System which constitutes
the official interpretation of the tariff at the international
level. The General Explanatory Notes to Chapter 39 clarifies when
an article is "of plastics" by stating that certain plastics and
textile combinations, e.g., plates, sheets and strips of cellular
plastics combined with textile fabrics, felt or nonwovens, are
classified in Chapter 39, "where the textile is present merely for
reinforcing purposes." Since the textile backing on the plastics
shell of the instant gloves exists merely for reinforcing purposes
and since the plastic does not further cover knitted or crocheted
fabric which is impregnated, coated, covered or laminated with
plastics, the instant gloves are not gloves of Chapter 61, as
described above, but gloves whose essential character is "of
plastics", as described in Chapter 39.
We note that the textile-backed plastics forms most of the
outer surface of the gloves, and that, when worn, the gloves
primary component appears to be the plastics. While the ratio of
plastics to knit or the appearance of the glove when worn do not
govern the classification of the gloves, we believe that those
factors assist in confirming the propriety of classifying the
subject gloves under the provisions for plastics.
HOLDING:
Gloves composed of textile-backed plastics combined with
acrylic knit fourchettes, sidewalls and cuffs which do not
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have the pragmatic capability of use as ski gloves although
apparently possessing many of the characteristics of same, are
classifiable in subheading 3926.20.4050, HTSUSA, as "Articles of
apparel and clothing accessories, Gloves, Other, Other." Articles
so classifiable are subject to a general rate of duty of 14 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division