CLA-2 RR:TC:TE 958738 SK
Mr. Ernest M. Csak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, N.Y. 10038-2689
RE: Classification of knit pet grooming gloves; NYRL 813954
(9/15/95) affirmed; NYRL 889835 (7/19/94) distinguished;
6116.10.5520, HTSUSA.
Dear Mr. Csak:
On September 15, 1995, the New York Customs office issued
you New York Ruling Letter (NYRL) 813954 in which a pet grooming
glove was classified under subheading 6116.10.5520, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). In your
letter to this office, you state that NYRL 813954 is incorrect
and that the subject article is properly classifiable under
heading 9603, HTSUSA, as a pet grooming device. Upon review,
this office deems the classification set forth in NYRL 813954 to
be correct. Our analysis follows.
FACTS:
Two samples were submitted to this office for
classification. Style 732 is identified as a "Critter Mitt
Grooming Glove." Style 733 is identified as a "Kitty Mitt
Grooming Glove." Except for the color of the plastic dots
applied to the palms and backs of the gloves, both styles are
identical. The string knit gloves are made from 60 percent
polyester and 40 percent cotton yarn.
- 2 -
ISSUE:
What is the proper classification of the subject
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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, applied in
sequential order.
At issue is whether the subject merchandise is classifiable
under heading 6116, HTSUSA, which provides for "[G]loves, mittens
and mitts, knitted or crocheted," or under heading 9603, HTSUSA,
which provides for, inter alia, brooms and brushes.
The subject merchandise does not possess a brush component,
therefore classification within heading 9603, HTSUSA, is not
proper. As subheading 6116.10.5520, HTSUSA, explicitly provides
for gloves that are covered with plastics, the subject
merchandise is classifiable within this provision of the
nomenclature.
This case is distinguishable from NYRL 899835, dated July
19, 1994, in which Customs classified a pet grooming glove under
subheading 9603.90.8050, HTSUSA. The palm of the glove at issue
in NYRL 889835 was fitted with a functional grooming brush
consisting of seven rows of 7 centimeter long flexible rubber
bristles which were affixed to the mitt by means of natural
rubber in cream form. In that ruling, it was determined that the
essential character of the subject merchandise was imparted by
the rubber brush component and not the mitt component. In the
instant case, the plastic dots do not impart the essence to these
gloves. The dots may very well serve a grooming purpose similar
to that effected by a brush, but they also provide a secure grip
and a modicum of protection to the wearer and do not interfere
with these gloves' usefulness in any number of applications. The
subject gloves are similar in overall design to other types of
all-purpose gloves which have plastic, leather or rubber palm
components. As such, they are properly classifiable as gloves
within heading 6116, HTSUSA, and it is on this basis that we deem
the classification set forth in NYRL 813954 to be correct.
HOLDING:
NYRL 813954 is affirmed.
- 3 -
Styles 732 and 733 are classifiable under subheading
6116.10.5520, HTSUSA, which provides for "[G]loves, mittens and
mitts, knitted or crocheted: gloves: impregnated, coated or
covered with plastics or rubber: other: without fourchettes:
other: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination
thereof... subject to man-made fiber restraints," dutiable at a
rate of 13.8 percent ad valorem. The applicable textile/quota
category number is 631.
The designated textile and apparel categories may be
subdivided into parts. If so, the visa and quota requirements
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 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 updated weekly and
is available for inspection at the local Customs office.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact the local Customs
office prior to importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division