CLA-2 CO:R:C:G 082149 DSN
TARIFF No.: HTSUS 6116.93.2010
Mary E. Gill, Esquire
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street
Suite 2625
Chicago, Illinois 60606
RE: Tariff classification of ladies' dress gloves
Dear Ms. Gill:
This is in reference to your letter of February 16, 1988,
on behalf of Zwicker Knitting Mills, Inc., requesting the tariff
classification of a ladies' dress glove under the Harmonized
Tariff Schedule of the United States (HTSUSA). A sample produced
in Haiti was submitted for examination.
FACTS:
The submitted sample, style number 5020-7, is a ladies'
dress glove composed of acrylic knit fabric with a full overlaid
leather back and a leather bow on the back. Overlaid leather
strips also appear on the thumb, forefinger and part of the palm.
According to your submissions, the leather weighs 14 ounces per
dozen pairs. The textile portion weighs 16 ounces per dozen
pairs. The value of the leather component is $26.11 per dozen
and the value of the textile component is $6.28 per dozen.
ISSUE:
Whether the gloves are classified under the HTSUSA
according to the leather component or the textile component.
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 the starting point is the
terms of the headings and subheadings of the tariff and any
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relevant section and chapter notes. There are no headings which
refer to gloves composed of textile and leather. GRI 2(a),
refers to articles which are incomplete or unfinished. GRI 2(a)
is not applicable to the instant case because the merchandise is
finished. GRI 2(b) provides than any reference in a heading to a
material shall be taken to include combinations of that material
with other materials, and that classification of goods consisting
of more than one material shall be according to the principles of
Rule 3 if they are prima facie classifiable under two or more
headings. In the instant case, the glove is composed of textile
fabric and leather, creating a situation where the article is
classifiable under two headings.
GRI 3(a) provides that the heading with the most specific
description of the merchandise is to be preferred. When two
headings each refer to part only of the materials or substances
contained in mixed or composite goods, those headings are to be
regarded as equally specific in relation to those goods, even if
one of them gives a more complete description of the goods.
Heading 6116, HTSUSA, provides for gloves, mittens and mitts,
knitted or crocheted. Heading 4203, HTSUSA, provides for
articles of apparel and clothing accessories, of leather.
Since the merchandise at issue is a glove, heading 6116 is
more specific than heading 4203. Therefore, pursuant to GRI
3(a), the gloves are classifiable in heading 6116. While the
gloves may be "composite goods", the last portion of GRI 3(a),
concerning such goods, is not applicable since heading 6116 does
not refer to "materials or substances". See Headquarters Ruling
Letter (HRL) 082185 of July 11, 1988, concerning classification
of gloves which have an outer surface of rubber or plastics over
a textile fabric.
The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to Chapter 61 state that the classification of
goods in this Chapter is not affected by the presence of parts or
accessories of, for example, woven fabrics, furskin, feathers,
leather, plastics or metal. Therefore, the presence of the
leather on the gloves does not preclude classification in Chapter
61.
HOLDING:
In view of the foregoing, the gloves are classified under
subheading 6116.93.2010, HTSUSA, which provides for gloves,
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mitten and mitts, knitted or crocheted, of synthetic fibers,
other, without fourchettes, textile category 631, and dutiable at
the rate of 19.8 percent ad valorem.
Due to the changeable nature of the statistical annotation
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