CLA-2 RR:TC:MM 959141 JAS
Port Director of Customs
610 S. Canal Street
Chicago, IL 60607
RE: 3901-95-102760; Saf-T-Gard Stainless Steel Mesh Gloves, 5 Finger Gloves With Straps and Hardware for Industrial Use; Mesh Gloves to Protect Workers From Cuts and Punctures; Articles of Iron or Steel; Heading 7323, Polishing Gloves and the Like; NY 830483
Dear Port Director:
This is our decision on Protest 3901-95-102760, filed
against your classification of stainless steel mesh gloves made
in Hong Kong. The entries under protest were liquidated on
August 18, 1995, and this protest timely filed on November 13,
1995.
FACTS:
The merchandise in issue is Saf-T-Gard stainless steel mesh
gloves designed and advertised as providing cut and puncture
protection for meat and poultry workers and in other applications
such as textile cutting where maximum cut protection is required.
The gloves are manufactured from overlapping rings made from
American Iron and Steel Institute (AISI) 316 stainless steel
wire, and include an adjustable fastener made of nylon and a
metal snap. Another variety of glove is of stainless steel and
man-made fiber construction.
The gloves were entered under a provision in heading 7323,
Harmonized Tariff Schedule of the United States (HTSUS), for pot
scourers and scouring or polishing pads, gloves and the like.
Based on NY 830483, dated July 8, 1988, an advisory ruling on
substantially similar merchandise, your office liquidated the
entries under a provision in HTS heading 7326, as articles of
iron or steel.
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Counsel for the protestant now maintains the entered
classification is correct, noting the cited advisory ruling is
erroneous because the provision in heading 7323 describes gloves
eo nomine, by name; the provision in heading 7323 is relatively
more specific than a provision for other articles of iron or
steel; and, the provision in heading 7323 cannot be interpreted
as encompassing scouring or polishing gloves because no such
articles of commerce are known to exist.
The provisions under consideration are as follows:
7323 ***; pot scourers and scouring or polishing
pads, gloves and the like, of iron or steel:
7323.10.00 ***; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel...1994 and 1995 rates
* * * *
7326 Other articles of iron or steel:
7326.90 Other:
Other:
7326.90.85 Other...1994 and 1995 rates
ISSUE:
Whether stainless steel mesh gloves used in industrial
applications for safety reasons are goods of heading 7323.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
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The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
The heading 7323 ENs, at p. 1036, state that, in relevant
part, that pot scourers, scouring or polishing pads, gloves and
the like of that heading are made up from wire, strip, steel
wool, etc., sometimes fitted with a handle; provided that they
are essentially metal articles, these goods remain in the heading
whether or not they are interwoven with textile articles; and,
that except for iron or steel wool these goods are mainly used in
the household (e.g., for scouring kitchen utensils or sanitary
applications, for polishing metal articles, for the care of
floor-boards, parquet flooring). The steel mesh gloves under
protest are not used mainly in the household, nor are they used
for scouring or polishing or for the care of floor-boards and
parquet flooring. Because the gloves do not meet the terms of
the heading or the terms of the ENs they are not goods of heading
7323.
HOLDING:
Under the authority of GRI 1, the stainless steel mesh
gloves and those of combination mesh/man-made fiber construction
are provided for in heading 7326. They are classifiable in
subheading 7326.90.85, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision - 4 -
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division