CO:R:C:T 952393 SK
TARIFF NO.'s: 6216.00.3225; 6216.00.5820
Lorraine M. Dugan
Associated Merchandising Corporation
1440 Broadway
New York, N.Y. 10018
RE: Classification of two styles of woven nylon gloves;
subheadings 6216.00.3225 and 6216.00.5820; not ski gloves;
internal reinforcement not sufficient to resist abrasion;
Stonewall Trading Company v. U.S., 64 Cust. Ct. 482, C.D.
4023 (1970).
Dear Ms. Dugan:
This is in response to your inquiry of July 1, 1992,
requesting the tariff classification of two styles of gloves.
Samples were sent to this office for examination and, as per your
request, will be returned to you under separate cover.
FACTS:
Two styles were submitted to this office for classification:
styles 4796 and 3263.
Style 4796 is a glove constructed from woven nylon fabric
which has approximately 1 millimeter (mm) of foam bonded to the
inner surface, and a thinsulate lining. The glove features
acrylic knit fourchettes, sidewalls and cuffs. 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.
Style 3263 is made from woven nylon fabric with 1mm of foam
bonded to the inner surface and a thinsulate lining. The glove
has internal textile-backed vinyl reinforcement and foam padding
across the back of the knuckles, a partially elasticized wrist, a
strap fastened with a velcro-like closure over a closed center
vent and a hook and clasp. A 2-3/4 inch wide piece of textile-
backed vinyl is sewn across the palm and palm-side of the thumb.
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ISSUE:
Whether the articles at issue are classifiable as ski
gloves?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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 threshold question is whether the submitted gloves have
been designed for use in skiing and whether they are properly
classifiable as "other gloves ... especially designed for use in
sports, including ski[ing]", under heading 6216, HTSUSA. Several
characteristics deemed indicative of such design were enumerated
in Stonewall Trading Company v. United States, 64 Cust. Ct. 482,
C.D. 4023 (1970). In Stonewall, the Court held that certain
vinyl gloves were classifiable as "other ski equipment" in item
734.97, TSUS, (now provided for in various HTS subheadings)
because the gloves were deemed to have been specially designed
for use as ski gloves by exhibiting the following:
1) A hook and clasp to hold the gloves together;
2) An extra piece of vinyl stitched along the thumb 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
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.
It is important to recognize that these criteria are not
prerequisites mandated of all ski gloves. Rather, they provide a
guideline intended to aid in determining whether certain gloves
have been designed for use in skiing. These criteria are neither
mandatory, nor all-inclusive, and a case by case analysis will be
used by Customs in determining whether a glove's design merits
classification as a ski glove under heading 6216, HTSUSA. See
Headquarters Ruling Letter (HRL) 082336, dated November 21, 1988,
in which Customs noted, "[t]he fact that the court found
certain gloves to be classifiable as other ski equipment cannot
be construed as either a limitation or as a blanket approval for
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any gloves that possess such [the same] features." We further
note that even if a glove were to possess all the features
enumerated supra, it would not definitively serve to classify the
glove as a ski glove; a glove may possess all these features and
still be deemed unacceptable for use as a ski glove.
Upon examination of the submitted samples, it is apparent
that the characteristics set forth in Stonewall have only
marginally been met by the subject merchandise: both gloves have
a hook and clasp, there is an extra piece of padding
reinforcement where the knuckles bend, there is an extra piece of
vinyl in the thumb portion, and both gloves have cuffs with
elasticized gauntlets. All these features are rather
insubstantial in nature. The reinforcement sewn to the inside of
the glove is internal only and will not protect the woven nylon
outershell from abrasion when carrying skis, and neither style of
elasticized cuff provides a waterproof barrier sufficiently tight
so as to prevent water, snow and ice from entering the glove when
skiing.
Our examination of the subject merchandise indicates that
while the gloves may technically meet the guidelines set forth in
Stonewall, these gloves are nevertheless ill-suited for use in
skiing for several reasons. First, the fourchettes, sidewalls
and cuffs on style 4796 are constructed from knit acrylic
fibers to which snow tends to adhere. This fabric easily absorbs
water and allows that water to pass to the hands of the wearer.
Obviously, this is not an acceptable characteristic for a ski
glove. Second, the cuffs and elasticized wrists on both styles
of gloves are not sufficiently tight so as to prevent snow and
water from entering the gloves. Third, neither glove has
external vinyl reinforcement on the palms to prevent the textile
outershell from abrasion. While this is not a prerequisite set
forth in Stonewall, it nevertheless goes to the overall
suitability of the gloves for use in skiing and indicates that
these gloves may have been designed as cold-weather gloves, but
not specifically as ski gloves.
The Stonewall Court created a rebuttable presumption that a
glove possessing all four of the enumerated characteristics has
been designed as a ski glove. Customs may consider other factors
which effectively refute this presumption. Such factors may
include whether the gloves are functionally practicable for use
in skiing, whether the gloves appear suitable for use in skiing,
and whether the gloves are marketed as ski gloves. While a
glove's appearance, and the manner in which it is marketed, are
certainly indicators of classification, it is the glove's
suitability for use in skiing that is determinative of whether
classification as a ski glove is proper. Even if the Stonewall
characteristics have been met, a glove is not classifiable as a
ski glove if it is not functionally practicable for use as such.
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It is this office's position that neither of the gloves in
the instant case are properly classifiable as ski gloves. The
gloves are not suitable for use in skiing primarily because they
have loose cuffs and, in the case of style 4796, would allow a
skier's hands to get wet by virtue of knit fourchettes. In
addition, the gloves are not likely to wear well as ski gloves
without external vinyl or leather palm reinforcements.
No evidence was submitted which establishes that the gloves
at issue are marketed as ski gloves.
HOLDING:
Style 4796 is classifiable under subheading 6216.00.3225,
HTSUSA, which provides for gloves, mittens and mitts with
fourchettes, impregnated, coated or covered with plastics or
rubber, subject to man-made fiber restraints. The applicable
rate of duty is 14 percent ad valorem and the textile quota
category is 631.
Style 3263 is classifiable under subheading 6216.00.5820,
HTSUSA, which provides for gloves, mittens and mitts with
fourchettes, impregnated, coated or covered with plastics or
rubber. The applicable rate of duty is 11 percent ad valorem
plus 2.2 cents per kilogram. The textile quota category is 631.
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 your client 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 updated
weekly and is available at your local Customs office.
Due to the 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 importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division