CLA-2-62:S:N:N5:354 897985
Mr. Gerald R. Wentworth
Leisure Leather Ltd.
86 East Fulton Street
Gloversville, NY 12078-3213
RE: The tariff classification of gloves from China.
Dear Mr. Wentworth:
In your letter dated May 5, 1994, you requested a tariff
classification ruling.
You have submitted three samples. Style 2J114, is a glove
with a woven textile shell of 100% man-made fiber. The glove has
leather palm-side fingers and a leather overlay on the palm and
thumb. The glove also has additional foam padding and external
textile-backed vinyl reinforcement over the knuckles, an
elasticized wrist with an extended gauntlet and a hook and clasp.
The essential character of the glove is imparted by the textile
shell.
Style 2G806, is a mitten with a shell of 100% leather. The
glove also has additional foam padding and internal textile-
backed vinyl reinforcement over the knuckles, an elasticized
wrist, a hook and loop fastener over a closed back vent and a
hook and clasp. The essential character of the mitten is
imparted by the leather 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 2G806 and 2J114 show design for use in the sport of
skiing.
Your submitted sample, style 2H414, is a mountaineering
glove. The outer shell has an Amara palm-side, thumb and
fingers. The remainder of the glove, including the six inch
gauntlet is made of a woven nylon construction. In addition the
glove is lined and has a wrist tightener and a hook and clasp.
The gauntlet may also be tightened by means of an adjustable
drawstring in the hem. The glove may be worn with a separate
liner. The essential character is imparted by the Amara palm.
The applicable subheading for styles 2J114 and 2H414 will be
6216.00.4600, HTS, which provides for gloves, mittens and mitts:
other: of man-made fibers: 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.
The applicable subheading for style 2G806 will be
4203.21.6000, HTS, which provides for articles of apparel and
accessories, of leather or of composition leather: gloves,
mittens and mitts: specially designed for use in sports: ski or
snowmobile gloves, mittens and mitts: other. The duty rate 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 documentsfiled at the time this
merchandise is imported. If the documents havebeen
filed without a copy, this ruling should be brought to
the attention ofthe Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport