CLA-2-62:S:N:N3H:354 875615
Mr. Curtis Tsai
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of textile ski gloves from China.
Dear Mr. Tsai:
In your letter dated June 11, 1992, you requested a tariff
classification ruling.
You have submitted five samples. Style 1417 is a man's
glove with a woven textile shell described as 100% nylon. This
glove also has textile-backed vinyl palm and thumb reinforcement.
In addition, this glove has an additional layer of foam padding
and internal textile-backed vinyl reinforcement across the back
of the knuckles, a waterproof interliner, an applied knit cuff, a
partially elasticized wrist, and a hook and clasp. The essential
character of this glove is imparted by the textile shell.
Style 5000 is a woman's glove with a woven textile shell
described as 100% nylon. This glove also has leather palm and
thumb reinforcement. In addition, this glove has an additional
layer of foam padding and internal textile-backed vinyl
reinforcement across the back of the knuckles, a partially
elasticized wrist, and a hook and clasp. The glove has a 2 inch
strap over a closed side vent secured by a hook and loop closure.
The essential character of this glove is imparted by the textile
shell.
Style 7151 is a junior's extended gauntlet glove with a
woven textile shell described as 100% nylon. This glove also has
textile-backed vinyl palm, thumb, forefinger and middle finger
reinforcement. In addition, this glove has an additional layer
of foam padding and internal textile-backed vinyl reinforcement
across the back of the knuckles, a partially elasticized wrist,
and a hook and clasp. The glove has a strap over a closed back
vent secured by a hook and loop closure. The essential character
of this glove is imparted by the textile shell.
Style 9000 is a junior's glove with a woven textile shell
described as 100% nylon. This glove also has textile-backed
vinyl palm and thumb reinforcement. In addition, this glove has
an additional layer of foam padding and internal textile-backed
vinyl reinforcement across the back of the knuckles, a partially
elasticized wrist, an applied knit cuff and a hook and clasp.
The essential character of this glove is imparted by the textile
shell. Style 9006 is similar to style 9000, except for a
difference in color and stitching on the back of the hand.
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 gloves 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 all styles 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