CLA-2-62:S:N:N3H:354 851496; 851497
Ms. Cynthia Friedel
The Glove Source
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of textile ski gloves from China.
Dear Ms. Friedel:
In your letters dated April 12, 1990, you requested a tariff
classification ruling.
Your submitted samples, styles 3903 on ruling request, NY
851496 and 3719 on ruling request, NY 851497 are men's gloves
with a woven textile shell described as 65% polyester and 35%
cotton. These gloves have textile-backed vinyl palm and thumb
reinforcement. In addition, these gloves have an additional
layer of foam padding across the back of the knuckles, internal
textile-backed vinyl reinforcement across the back of the
knuckles, an elasticized wrist, an applied knit cuff and a hook
and clasp. The essential character of these gloves is imparted
by the textile shell.
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.
With respect to the internal piece of textile-backed vinyl
across the back of the knuckles, we note the vinyl is of
sufficient strength and thickness to meet the requirements of the
court case because the vinyl faces the outer surface (shell) of
the gloves. Noting that your gloves are similar in all material
respects to the glove before the court, these styles shows design
for use in alpine skiing.
The applicable subheading for the ski gloves, styles 3903 and
3719, will be 6216.00.4400, Harmonized Tariff Schedule of the
United States (HTS), which provides for gloves, mittens and
mitts: other: of man-made fibers: ski or snowmobile gloves,
mittens and mitts. The rate of duty will be 5.5 percent ad
valorem.
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