CLA-2 CO:R:C:T 088794 PR
District Director of Customs
300 South Ferry Street
Terminal Island
San Pedro, California 90731
RE: Request for Further Review of Protest No. 27040-90-004770,
Dated November 21, 1990, Concerning the Classification of a
Bowling Glove
Dear Sir:
This ruling is on the protest that was filed against your
decision in the liquidation on October 5, 1990, of Entry No. 224-2406911, dated January 25, 1990.
FACTS:
The submitted sample, style No. 350A, is a half-fingered
unlined glove made primarily of cut and sewn nylon tricot that
has been coated or laminated on its exterior surface with a heavy
layer of plastics material. It has a quarter circle shaped piece
of rubber stitched under the palm and a 4-« inch capped thumb
opening with a fabric Velcro -like closure. The fourchettes and
sidewalls are made of nylon knit fabric and the back of the glove
is partially constructed of a nylon mesh fabric.
ISSUE:
The issue presented is whether the gloves are classifiable
in Chapter 39, Harmonized Tariff Schedule of the United States
(HTSUS), as articles of plastics, or in Chapter 61, HTSUS, as
knitted articles.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the HTSUS. GRI 1 provides
that for legal purposes, classification shall be determined
according to the terms of the headings in the tariff and
according to any pertinent section or chapter notes.
Here, the merchandise was classified under a provision for
knitted gloves, impregnated, coated or covered with plastics,
with fourchettes, in subheading 6116.10.45, HTSUS, with duty, as
a product of Korea, at the rate of 14 percent ad valorem. The
importer believes the gloves should be classified in subheading
3926.20.30, HTSUS, with duty at the rate of 3 percent ad valorem.
That provision is under Heading 3926, which provides for other
articles of plastics.
Note 2(l) to Chapter 39, HTSUS, states that Chapter 39 does
not cover goods of Section XI (textiles and textile articles).
Section XI, HTSUS, includes Chapter 61 where the provisions for
knitted or crocheted gloves are located. However, Note 1(h) to
Section XI states, in equally specific terms that the provisions
in that section do not cover "Woven, knitted or crocheted
fabrics, * * * impregnated, coated, covered or laminated with
plastics, or articles thereof, of chapter 39." (underscoring
added)
This same issue was the subject of our ruling in Customs
Headquarters Ruling Letter (HRL) 088539, dated June 3, 1991. In
that ruling, which concerned a golf glove and which held that GRI
1 governed the classification of the merchandise, it was stated:
Those fabrics that have been impregnated, coated,
covered, or laminated with plastics, and are prevented
from classification under Heading 5903 by virtue of
Note 2, and articles classifiable according to those
fabrics, are articles of Chapter 39 and disallowed
classification in Section XI. The converse is also
true, that fabrics which have been impregnated, coated,
covered, or laminated with plastics, and which meet the
requirements of Note 2 for classification under Heading
5903, and articles which are classified according to
those fabrics, are goods of Section XI. As such, they
are prohibited from classification in Chapter 39.
HOLDING:
Following the reasoning and holding of HRL 088539, the
subject gloves were correctly classified. Due to changes made by
the Omnibus Budget Reconciliation Act of 1990, the gloves would
presently be classified under the provision for knit gloves,
impregnated, coated, covered or laminated with plastics and
specially designed for use in sports, in subheading 6116.10.08,
HTSUS, with duty at the rate of 5.5 percent ad valorem. This
change is retroactive to entries made after December 1, 1988, and
before October 1, 1990, if a proper request for reliquidation has
been filed by the importer prior to April 1, 1991. There is no
evidence in the file (including the protest) to indicate that the
importer has requested reliquidation of the subject entry
pursuant to the Omnibus Budget Reconciliation Act of 1990 under
subheading 6116.10.08. In the absence of such a request, the
protest should be denied in full.
A copy of this decision should be appended to the Form 19,
Notice of Action, to be sent to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division