CLA-2 CO:R:C:T 951985 CC
Lorraine M. Dugan
Customs Analyst
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018
RE: Classification of gloves; not classifiable as ski gloves;
HRL 951294
Dear Ms. Dugan:
This letter is in response to your inquiry of May 5, 1992,
on behalf of Island Glove, requesting the tariff classification
of ladies' gloves from Hong Kong.
FACTS:
The glove at issue, designated by you as style 17 RSI 402,
is constructed from woven nylon fabric, which has a 2 millimeter
foam rubber coating on the inner surface. The gloves feature
acrylic knit fourchettes, sidewalls, and cuffs. The lining
consists of a knit fabric and 3 millimeters of foam.
Additionally the glove has internal textile-backed vinyl
reinforcement and foam padding across the back of the knuckles, a
partially elasticized wrist, and a hook and clasp. A 2-3/4 inch
wide piece of textile-backed vinyl is sewn internally across the
palm and extends under the palm side of the thumb.
ISSUE:
Whether the gloves at issue are classifiable in Heading 6116
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) or in Heading 6216, HTSUSA?
Whether the gloves at issue are classifiable as ski gloves?
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 gloves are made of two major components, the knit
material and the woven fabric. Knit gloves are provided for in
Heading 6116, whereas gloves of woven fabric coated with rubber
are classifiable in Heading 6216. 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
Harmonized Commodity Description and Coding System, Explanatory
Notes, the official interpretation of the HTSUSA at the
international level, at page 4, "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 woven portion forms, by far, most of the outer
surface of the gloves and gives this merchandise its
distinctiveness. Accordingly, the gloves are classifiable in
Heading 6216 as articles of apparel and clothing accessories, not
knitted or crocheted, gloves, mittens and mitts, impregnated,
coated or covered with plastics or rubber.
Subheading 6216.00.08 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
Stonewall Trading Company v. United States, 64 Cust. Ct. 482,
C.D. 4023 (1970), 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. 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.
Although the gloves at issue may technically meet the
Stonewall criteria, other factors are present which indicate that
they are not designed for the sport of skiing. First, the
fourchettes, sidewalls, and cuffs are made from acrylic knit
fabric, which would absorb water. Second, the knit cuffs and
elasticized wrists are not sufficiently tight to prevent snow and
water from entering the gloves. Third, there has been no
evidence presented that this merchandise will be marketed or sold
as ski gloves.
In Headquarters Ruling Letter (HRL) 951294 of August 28,
1992, we ruled on the tariff classification of gloves similar to
those at issue in this case. We found that the gloves of
HRL 951294 were not classifiable as ski gloves; they were
classified under subheading 6216.00.3225, HTSUSA. The gloves at
issue in this case are similarly classified.
HOLDING:
The submitted gloves are classified under subheading
6216.00.3225, HTSUSA, which provides for gloves, mittens and
mitts, impregnated, coated or covered with plastics or rubber,
other, with fourchettes, containing 50 percent or more by weight
of cotton, man-made 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