CLA-2-62:S:N:N3H:354 875782
Ms. Saralee Antrim-Saizan
Carmichael International Service
256 West Ivy Avenue
Inglewood, CA 90302-3994
RE: The tariff classification of textile ski mittens from Hong
Kong.
Dear Ms. Antrim-Saizan:
In your letter dated June 22, 1992, on behalf of Venture
Stores, you requested a tariff classification ruling.
You have submitted two samples. Style 100, is a lined
mitten with a woven textile shell of 100% polyester that has
plastic foam bonded to the inner surface. The mitten has an
textile-backed vinyl overlay on the palm and thumb. The mitten
also has additional foam padding and internal textile-backed
vinyl reinforcement over the knuckles, an elasticized wrist and a
hook and clasp. Style 200 is identical to style 100, except
style 100 is sold as sizes 4 - 6 and style 200 in sizes 7 - 14.
The essential character of both 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.
Styles 100 and 200 are similar in all material respects to the
glove before the court and show design for use in the sport of
skiing.
The applicable subheading for styles 100 and 200 will be
6216.00.0800, Harmonized Tariff Schedule of the United States
(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 5.5 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