CLA-2 CO:R:C:T 953768 CAB
District Director of Customs
Federal Building
Room 198
N.W. Broadway & Glisan Sts.
Portland, Oregon 97209
RE: Request for Further Review of Protest No. 2904-93-100062,
dated March 15, 1993, concerning the classification of knit
textile gloves coated with plastics
Dear Sir:
This ruling is in response to the protest that was filed by
Saf-T-Gard International Inc., on March 15, 1993, against your
decision concerning the classification of a glove coated with
compact plastic vinyl (PVC). No sample was submitted for
examination.
FACTS:
The merchandise in question, Style 620, is a long cotton
knit work glove which is coated with PVC. The protestant
submitted a photocopy from the seller's catalog that depicted the
glove in question. The catalog declared that the glove was
"suitable for light duties, production line work, fishery,
gardening, farming, etc."
This protest concerns entries of the subject merchandise
that was liquidated by your port. The gloves were liquidated
under subheading 6116.10.7040 of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
gloves coated or covered with plastics. The gloves were entered
under subheading 3926.20.1050, HTSUSA, which provides for plastic
clothing accessories (including gloves).
The protestant contends that because the glove is seamless,
the knit cotton portion, which he refers to as a liner, should be
disregarded and classification should be based on GRI 3(b).
ISSUE:
Whether the glove at issue is properly classifiable under
Heading 3926, HTSUSA, as other articles of plastics, or under
Heading 6116, HTSUSA, as a knit glove coated with plastics?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
The glove in question is potentially classifiable under two
distinct headings. Heading 6116, HTSUSA, is the provision for
gloves, mittens and mitts, knitted or crocheted. The other
possibility is Heading 3926, HTSUSA, which is the provision for
other articles of plastics.
The protestant states that the merchandise in question can
not be classified solely on the basis of GRI 1. The protestant
further maintains that since the glove in question is comprised
of plastic and a nylon textile lining, that the glove should be
classified on the basis of GRI 3(b). GRI 3(b) provides that the
material or component which imparts the essential character to
the goods will determine the classification. The protestant
asserts that the plastic portion imparts the essential character
of the glove in question and the item should be classified under
Heading 3926, HTSUSA.
Customs confronted the issue of the proper tariff
classification for gloves comprised of textile material and
plastic coatings in Headquarters Ruling Letter (HRL) 088539,
dated June 3, 1991, HRL 086358, dated June 19, 1991, and HRL
089847, dated December 3, 1991. In all of the cited rulings,
Customs based classification on GRI 1 and stated that some prior
rulings had erroneously utilized GRI 3(b) to classify similar
merchandise without first considering GRI 1. Accordingly, GRI 1
governs the classification of the instant merchandise.
In order to properly classify the instant item (plastic and
textile article), Note 2(1) to Chapter 39, HTSUSA, Note 1(h) to
Section XI, HTSUSA, and Note 2 to Chapter 59, HTSUSA, must be
consulted. Note 2(1) to Chapter 39, HTSUSA, states, that this
Chapter does not cover goods of Section XI (textiles and textile
articles). However, Note 1(h) to Section XI, HTSUSA, maintains
that the provisions in that section do not cover woven, knitted
or crocheted fabrics, felt of nonwovens, impregnated, coated,
covered or laminated with plastics, or articles thereof, of
Chapter 39. Finally, Note 2 to Chapter 59, HTSUSA, states, in
pertinent part that Heading 5903, HTSUSA, applies to:
(a) Textile fabrics, impregnated, coated, covered, or
laminated with plastics, whatever the weight per square
meter and whatever the nature of the plastic material
(compact or cellular), other than:
(5) Plates, sheets or strip of cellular plastics combined
with textile fabric, where the textile fabric is present
merely for reinforcing purposes (Chapter 39).
In this case, despite the protestant's assertions otherwise,
the textile component of the glove is present for more than mere
reinforcement. The textile material allows the glove to be put
on and removed without difficulty. Also, the textile material
permits the glove to be worn more comfortably since plastic
directly against a wearer's skin would invite and trap
perspiration. Since the instant glove is not subject to any of
the relevant exclusions of Note 2(a) to Chapter 59, HTSUSA, it is
considered to be "of textile" with regard to tariff
classification.
The protestant refers to the knit textile portion of the
glove as a "liner". The protestant further states that an
examination of the glove section of the Tariff Schedules of the
United States Annotated (TSUSA), its' legislative and judicial
history, manifests that wording was included to show that glove
linings without seams were to be disregarded when determining
tariff classifications; and since there is no language to the
contrary in the HTSUSA, the practice should be carried over when
classifying goods pursuant to the HTSUSA. When classifying goods
in accordance with the HTSUSA, Customs generally looks to
specific headings, chapter notes, section notes, and the
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN). It is important to emphasize that the HTSUSA
replaced the TSUSA and if the HTSUSA is silent on an issue or
policy espoused in the TSUSA, it does not suggest that the
position is somehow carried over into the interpretation of the
HTSUSA.
As the HTSUSA makes no mention of disregarding seamless
liners, Customs will consider the glove in its entirety. The
instant glove is specifically provided for in Section XI, HTSUSA,
as a textile article, and can be classified solely on the basis
of GRI 1. Accordingly, the glove in question is classifiable
under Heading 6116, HTSUSA, as a glove coated with plastics.
HOLDING:
Based on the foregoing, the glove in question is
classifiable under subheading 6116.10.7040, HTSUSA, which
provides for gloves coated with plastics. The applicable rate of
duty is 14 percent ad valorem.
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action.
Sincerely,
John Durant, Director