CLA-2 CO:R:C:G 085208 DSN
Ms. Linda G. Baird
Shelby Group International, Inc.
P.O. Box 171814
Memphis, TN 38187-1814
RE: Reconsideration of DD 840614 of May 19, 1989
Dear Ms. Baird:
This ruling letter is in response to your request of July
12, 1989, for reconsideration of DD 840614 from Cleveland Ohio,
of May 19, 1989, concerning tariff classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for cotton knit work gloves. A pair of gloves produced
in Hong Kong were submitted for examination.
FACTS:
Style number 9400K are 100 percent cotton knit work gloves
composed of a terry cloth type looped fabric. The gloves have
knit cuffs formed of pre-existing fabric which is stitched to the
other portion of the glove. The gloves were classified under
subheading 6116.92.2010, HTSUSA. You assert that subheading
6116.92.3000, HTSUSA, is the proper classification.
ISSUE:
Whether the merchandise at issue is classified under
subheading 6116.92.2010, HTSUSA, or under subheading
6116.92.3000, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Subheading 6116.92.2010, HTSUSA, provides for gloves,
mittens and mitts, knitted or crocheted, other, of cotton, made
from a pre-existing machine knit fabric. You assert that
subheading 6116.92.3000, HTSUSA, which provides for gloves,
mittens and mitts, knitted or crocheted, other, of cotton, other,
is appropriate because the applied cuffs are disregarded for
classification purposes.
The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
General Explanatory Notes for chapter 61 and chapter 62 contain
the same paragraph regarding parts and accessories.
The classification of goods in this Chapter is
not affected by the presence of parts or accessories
for example, knitted or crocheted fabrics, furskin
feather, leather, plastics or metal. Where, however,
the presence of such materials constitutes more than
mere trimming the articles are classified in
accordance with the relative Chapter Notes ... or
failing that, according to the General Interpretative
Rules.
Explanatory Note 11 to heading 6217, contains a partial
listing of articles considered to be "parts" and "accessories."
Among that listing are such items as linings, pockets, collars,
and cuffs. See 080817 of August 31, 1987. Therefore, according
to the above Explanatory Notes, the presence of cuffs would not
affect the classification of the gloves. The fact that the
stitching of the cuffs onto the gloves creates a seam is also not
relevant in determining whether the gloves are considered
seamless for classification at the seventh and eighth digit
breakout. The gloves have no other seams and since we are
disregarding the existence of the cuffs, classification under
subheading 6116.92.3000, HTSUSA, is justified.
HOLDING:
The sample at issue is classified under subheading
6116.92.3000, HTSUSA, which provides for gloves, mittens and
mitts, knitted or crocheted, other, of cotton, other, other,
textile category 331, and dutiable at the rate of 10 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
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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.
DD 840614 of May 19, 1989, is amended in accordance with
this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division