CLA-2 CO:R:C:T 088636 HP
Ms. Carole J. South
Import Supervisor
Vital International Freight Services, Inc.
P.O. Box 4337
Inglewood, CA 90309
RE: Motocross gloves of textiles and plastics.
Dear Ms. South:
This is in reply to your letter of January 16, 1991.
That letter concerned the tariff classification, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), of motocross gloves, produced in Korea. Samples you
submitted to Customs for examination will be returned under
separate cover.
FACTS:
The merchandise at issue consists of two styles of
motocross gloves, Series 21 and 36. They are full fingered
gloves with a synthetic palm (Clarino ) and palm side of the
finger and thumb. Textile backed foam padding is sewn
underneath the palm. The thumb of both gloves is reinforced
with an overlay of synthetic suede. The back side of the hand
and thumb is constructed from nylon knitted mesh fabric. The
fourchettes and sidewalls are made of nylon and spandex knit
fabric. The back of the hand of Series 21 is covered with
irregular shaped pieces of cellular plastic backed with knit
fabric. This glove also features a hook and loop strap
closure. Series 36 features an applied knit cuff and molded
plastic vents sewn to the back of the hand to permit air
circulation and to provide circulation.
ISSUE:
Whether the gloves are considered of textiles or of
plastics for classification purposes under the HTSUSA?
LAW AND ANALYSIS:
In HRL 088431 of September 3, 1991, we classified
substantially similar motocross gloves under Chapter 62,
HTSUSA, as other gloves of man-made fibers specially designed
for use in sports. The rationale used in HRL 088431 is
controlling upon your merchandise, and this ruling fully
adopts the analysis therein. A copy is enclosed for your
information.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6216.00.4600, HTSUSA, as gloves,
mittens and mitts, other, of man-made fibers, other gloves,
mittens and mitts, all the foregoing designed specially for
use in sports, including ski and snowmobile gloves, mittens
and mitts. The applicable rate of duty is 5.5 percent ad
valorem.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division