CLA-2 CO:R:C:T 088795 HP
Mr. Marty Langtry
Castelazo & Associates
5420 West 104TH Street
Los Angeles, CA 90045
RE: HRL 085247 revoked. Leather and textile gloves have
essential character imparted by leather where leather com-
prises the greater surface area, is of significantly greater
value, and provides a far superior protection against chilling
winds.
Dear Mr. Langtry:
This is in reply to your letter of February 26, 1991,
concerning the tariff classification of gloves, produced in
Taiwan, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Please reference your client CSI
Industries.
FACTS:
The merchandise at issue consists of an unlined seamless
dress glove, Style 113748, constructed from knit acrylic. The
back of the hand and fingers, and the palm and palm side of
the fingers and thumb, are covered by two cowhide leather
stitched overlays. The uncovered cuff measures two inches.
ISSUE:
Whether the gloves are considered of textile or of leath-
er for classification purposes under the HTSUSA?
LAW AND ANALYSIS:
Heading 6116, HTSUSA, provides for gloves of textiles.
Heading 4203, HTSUSA, provides for, inter alia, gloves of
leather. The General Rules of Interpretation (GRIs) to the
HTSUSA govern the classification of goods in the tariff sched-
ule. GRI 1 states, in pertinent part, that:
... classification shall be determined according to
the terms of the headings and any relative section
or chapter notes ...
Goods which cannot be classified in accordance with GRI 1 are
to be classified in accordance with subsequent GRIs, 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 con-
sisting of different materials
or made up of different com-
ponents, and goods put up in
sets for retail sale, which can-
not be classified by reference
to 3(a) [which requires that
goods be classified, if poss-
ible, under the more specific of
the competing provisions], shall
be classified as if they con-
sisted of the material or com-
ponent which gives them their
essential character, insofar as
this criterion is applicable.
The Explanatory Notes (EN) to the HTSUSA constitute the
official interpretation of the tariff at the international
level. While not legally binding, they do represent the con-
sidered views of classification experts of the Harmonized
System Committee. It has therefore been the practice of the
Customs Service to follow, whenever possible, the terms of the
Explanatory Notes when interpreting the HTSUSA. Explanatory
Note (IX) to GRI 3 provides:
For the purposes of [GRI 3(b)], composite
goods made up of different components
shall be taken to mean not only those in
which the components are attached to each
other to form a practically inseparable
whole but also those with separable com-
ponents, provided these components are
adapted to one another and are mutually
complementary and that together they form
a whole which would not normally be off-
ered for sale in separate parts.
[C]lassification [of composite goods] is
made according to the component, or com-
ponents taken together, which can be re-
garded as conferring on the set as a whole
its essential character.
The factors which determine essential character of an
article will vary from case to case. It may be the nature of
the materials or the components, its bulk, quantity, weight,
value, or the role a material plays in relation to the use of
the goods. In general, essential character has been construed
to mean the attribute which strongly marks or serves to dis-
tinguish what an article is; that which is indispensable to
the structure or condition of an article.
It is our opinion that the leather overlays impart the
essential character to the gloves at issue. The leather
comprises the greater surface area, is of significantly great-
er value, and provides a protection against chilling winds far
superior to that afforded by the acrylic alone. See HRL
085398 of September 15, 1989 (revoking NYRL 839679 of April
27, 1989) (classifying men's acrylic knit dress glove with
full overlaid leather back and small leather patch on palm as
of leather).
In HRL 085247 of September 7, 1989, we also undertook the
reconsideration of NYRL 839679, ruling that the acrylic knit
portion of the glove imparted the essential character. This
finding was incorrect. While it is true that the textile
portion provides the structure to the glove, the addition of
this substantial an amount of leather clearly distinguishes
what the article is. Compare the above-mentioned rulings with
HRL 088262 of April 1, 1991 (glove with leather on inside of
thumb and on right third of palm classified in heading 6116)
and NYRL 851653 of May 25, 1990 (glove with leather only on
inside of thumb classified in heading 6116). HRL 085247 is
therefore revoked.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 4203.29.1800, HTSUSA, as articles
of apparel and clothing accessories, of leather or of com-
position leather, gloves, mittens and mitts, other, gloves of
horsehide or cowhide (except calfskin) leather, other, other.
The applicable rate of duty is 14 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division