CLA-2-62:S:N:N3H:354 863688; 863689
Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of a textile ski glove and mitten
from Korea.
Dear Ms. Bloom:
In your letter dated May 21, 1991, you requested a tariff
classification ruling.
Your submitted sample, style 1006, for NY Ruling 863688 is a
juniors' glove with a woven textile shell described as 100% nylon
except for the palm side of the fingers which are of leather.
This glove also has leather palm and thumb reinforcement. In
addition, this glove has an additional layer of foam padding
across the back of the knuckles, internal textile-backed vinyl
reinforcement across the back of the knuckles, a waterproof
interliner, an applied knit cuff, an elasticized wrist, and a
hook and clasp. The essential character of this glove is
imparted by the textile shell.
Your submitted sample, style 2751, for NY Ruling 863688 is
similar to style 1006, except that it is a juniors' mitten
instead of a glove.
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.
Noting that your glove and mitten are similar in all material
respects to the glove before the court, both styles show design
for use in alpine skiing.
The applicable subheading for styles 1006 and 2751, will be
6216.00.4600, 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