CLA-2 CO:R:C:G 083973 HP 834123 834124
Mr. Bernard Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Classification of Leather/Cotton Work Gloves
Dear Mr. Liberati:
This is in reply to your letter of November 12, 1988,
concerning the tariff classification of leather/cotton work
gloves,
produced in Taiwan, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of two styles of work
gloves. Style 1442P is composed of 65 percent cowhide leather
and
35 percent cotton, with a cotton knit wrist. Style 1444P is
composed of 75 percent cowhide leather and 25 percent cotton.
The
front of both gloves, exclusive of the wrist, is composed of
leather, and the back of multi-colored cotton.
ISSUE:
Whether the gloves are composed of cotton or leather for
classification under the HTSUSA?
LAW AND ANALYSIS:
Heading 4203, HTSUSA, provides for, inter alia, gloves of
leather. Heading 6216, HTSUSA, provides for, inter alia, gloves
of cotton. To determine classification under the HTSUSA, one
must
ascertain whether the gloves are composed of cotton or of leather
.
The General Rules of Interpretation (GRI's) to the HTSUSA govern
the classification of goods in the tariff schedule. Goods which
cannot be classified in accordance with GRI 1 are to be
classified
in accordance with subsequent GRI's, taken in order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than one
material or substance] or for any other reason, goods
are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b)Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is applicable.
The gloves are worn when using tools to provide the wearer
with a better grip on the instrument. It is the leather front of
both gloves that fulfills that role. The cotton backing and wrist
portions of the gloves merely serves to keep the wearer's hand
cooler than wearing a glove comprised wholly of leather. It is
therefore the leather front that imparts the essential character
of the gloves; the gloves are therefore considered to be wholly of
leather for classification purposes.
HOLDING:
The merchandise at issue is classifiable under subheading
4203.29.1800, as articles of apparel and clothing accessories, of
leather or of composition leather, gloves, mittens, and mitts,
other, other, other. The applicable rate of duty is 14 percent ad
valorem.
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 issuance of the U.S. Customs Service, which is updated
weekly and is available at your local Customs office.
Due to the changeable 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 importing the merchandise to determine the
current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division