CLA-2 RR:TC:MM 959483 JAS
Mr. Joseph J. Kenny
Liberty International, Inc.
150 Eastern Avenue
Chelsea, MA 02150
RE: Steel Mesh Gloves; Multi-Fingered Safety Glove for Industrial Use; Mesh Gloves to Protect Workers From Cuts and Punctures; Articles of Iron or Steel; Heading 7323, Polishing Gloves and the Like; NY 830483, HQ 959141
Dear Mr. Kenny:
In a letter, dated June 27, 1996, on behalf of Fashion
Brands, Ltd., you inquire as to the tariff classification of
steel mesh gloves made in Germany. You state that open entries
of this merchandise are currently pending at the port of Boston.
FACTS:
The merchandise in issue is stainless steel mesh gloves
designed and advertised as providing cut and puncture protection
for meat and poultry workers and in other applications such as
textile cutting where maximum cut protection is required. The
gloves are manufactured from overlapping rings made from
stainless steel wire, and include an adjustable fastener made of
nylon and a metal snap.
You state that a number of entries were made under a
provision in heading 7323, Harmonized Tariff Schedule of the
United States (HTSUS), for pot scourers and scouring or polishing
pads, gloves and the like. You contend that while these gloves
are not mainly used in the household, they are like steel gloves
used for household scrubbing or polishing. Based on an
administrative ruling classifying similar safety gloves of - 2 -
titanium in a provision for articles of titanium, the Customs
officer at Boston has proposed to liquidate at least one entry of
steel safety gloves under a provision in HTS heading 7326, as
articles of iron or steel.
The provisions under consideration are as follows:
7323 ...; pot scourers and scouring or polishing
pads, gloves and the like, of iron or steel:
7323.10.00 ...; pot scourers and scouring or polishing pads, gloves and
the like, of iron or steel
...1.3 cents/kg + 1.5 percent ad
valorem
* * * *
7326 Other articles of iron or steel:
7326.90 Other:
Other:
7326.90.85 Other...4.6 percent ad valorem
ISSUE:
Whether stainless steel mesh gloves used in industrial
applications for safety reasons are goods of heading 7323.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the - 3 -
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
The heading 7323 ENs, at p. 1036, state that, in relevant
part, that pot scourers, scouring or polishing pads, gloves and
the like of that heading are made up from wire, strip, steel
wool, etc., sometimes fitted with a handle; provided that they
are essentially metal articles, these goods remain in the heading
whether or not they are interwoven with textile articles; and,
that except for iron or steel wool these goods are mainly used in
the household (e.g., for scouring kitchen utensils or sanitary
applications, for polishing metal articles, for the care of
floor-boards, parquet flooring). The subject steel mesh gloves
are not used mainly in the household, nor are they used for
scouring or polishing or for the care of floor-boards and parquet
flooring. Because the gloves do not meet the terms of the
heading or the terms of the ENs they are not goods of heading
7323. In NY 830483, an advisory ruling dated July 8, 1988,
similar safety gloves were classified under a provision in HTS
heading 7326. We affirmed this advisory ruling in HQ 959141,
dated July 26, 1996.
HOLDING:
Under the authority of GRI 1, the stainless steel mesh
safety gloves are provided for in heading 7326. They are
classifiable in subheading 7326.90.85, HTSUS.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division
cc: Port Director of Customs
10 Causeway Street
Boston, MA 02222-1059
Att: Import Specialist Carl Begin