CLA-2-62:S:N:N5:354 809473
Mr. Andrew Harnett
The North Face
999 Harrison Street
Berkeley, CA 94710
RE: The tariff classification of gloves from China.
Dear Mr. Harnett:
In your letter dated April 14, 1995, you requested a tariff classification ruling.
You have submitted five samples. Style 83345 is a full fingered unlined glove with a shell constructed from knit polyester fleece material. The glove features fourchettes, an elasticized wrist, and a hook and clasp. Asymmetrically shaped, textile-backed vinyl overlays are present on the palm-side of the hand on the fingers, thumb and palm. Style 83346 is a similarly constructed mitten version of style 83345.
Style 83348 is a full fingered unlined lightweight glove with a shell constructed from knit polyester material. The glove features fourchettes, an elasticized wrist, and a hook and clasp. Asymmetrically shaped textile-backed vinyl overlays are present on the palm-side of the hand on the fingers, thumb and palm. You indicate that the glove may be used as a liner.
Although you assert styles 83345 and 83346 are ski gloves there are several negative factors which preclude classification as a ski glove:
1) The glove has a soft knit fleece exterior which will absorb and retain moisture, stretch out of shape and/or
expand, and dry slowly, characteristics highly
unsuitable to the sport of skiing where contact with
the snow is a common occurrence.
2) The overall appearance of this glove indicates its
similarity to the gloves sold as cold weather gloves.
3) No evidence of marketing or sale of these gloves as
ski gloves was provided.
Style 83623, is a ski glove with a woven textile shell of 100% nylon. The palm-side has a textured vinyl coating extending from the fingertips to the wrist and the same material overlay on the palm and thumb. The glove also has vinyl reinforcement and additional foam padding over the knuckles, an elasticized wrist, a waterproof interliner, a strap with a hook and loop closure that fastens through a D-ring over a the top of the elasticized gauntlet and a hook and clasp. The essential character of the glove is imparted by the vinyl coated textile material on the palm side.
Style 83624 is a cross-country ski glove with a textured leather palm-side, leather fingers and thumb and a leather overlay in the crotch of the thumb extending down the forefinger. The glove has a nylon back of the hand above the fingers. This
lightweight lightly lined glove features a hook and clasp and a partially elasticized wrist with a one inch strap that adjusts through a D-ring and is secured by a hook and loop closure. The essential character of the glove is imparted by the leather palm-side, fingers and thumb.
In the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that certain vinyl gloves were properly classifiable under the provision for other ski equipment, in item 734.97, TSUS (now provided for in various U.S. subheadings). These gloves were found to have the following characteristics:
1. a hook and clasp to hold the gloves together;
2. an extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;
3. an extra piece of red colored vinyl with padding reinforcement and inside stitching, which is securely stitched across the middle of the glove where the knuckles bend and cause stress;
4. cuffs with an elastic gauntlet to hold the gloves firm around the wrist, so as to be waterproof, and to keep it securely on the hand.
Style 83623 conforms to C.D. 4023 and would be classifiable as an alpine ski glove.
Our Headquarters' office has previously ruled that gloves
designed for use in cross-country skiing have the following
characteristics:
1. Lightweight;
2. Back of the hand made of breathable material
with or without perforations;
3. Wrist tightener to hold the glove firmly
around the wrist and to prevent snow from
entering;
4. Reinforcement on palm and along the thumb or
reinforcement along the seam of the index
finger and thumb to protect against the
stress caused by the pole.
Since style 83624 is similar in all material respects to the
glove ruled on, it is properly classifiable as a cross-country
ski glove.
The applicable subheading for styles 83346 will be 6116.93.8800, Harmonized Tariff Schedule (HTS), which provides for gloves, mittens and mitts: other: of synthetic fibers: other: without fourchettes. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for styles 83345 and 83348 will be 6116.93.9400, Harmonized Tariff Schedule (HTS), which provides for gloves, mittens and mitts: other: of synthetic fibers: other: with fourchettes. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for styles 83623 will be 6216.00.0800, HTS, which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snow mobile gloves, mittens and mitts. The rate of duty will be 5 percent ad valorem.
The applicable subheading for style 83624 will be 4203.21.5500, HTS which provides for articles of apparel and clothing accessories of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: cross-country ski gloves, mittens and mitts. The rate of duty will be 3.5 percent ad valorem.
Styles 83345, 83346 and 83348 fall within textile category designation 631. Based upon international textile trade agreements, products of China are subject to quota restraints and visa requirements.
The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport