CLA-2-62:S:N:N5:354 898349
Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of ski gloves and cross-country
ski gloves from China.
Dear Ms. Bloom:
In your letter dated May 24, 1994, you requested a tariff
classification ruling.
You have submitted seven samples. Style 1-9010, is a man's
lined glove with a woven textile shell of 100% nylon. The glove
has leather palm-side fingers and a leather overlay on the palm
and thumb. The glove also has additional foam padding and
internal textile-backed vinyl reinforcement over the knuckles,
fourchettes, a partially elasticized wrist, a wrist strap that
fastens through an O-ring with a hook and loop closure over a
closed center vent, an extended gauntlet with an elasticized hem
and a hook and clasp. Style 2-9010 is the same glove, except in
ladies' sizes. The essential character of the glove is imparted
by the textile shell. Style 1-9007 is identical to style 1-9010,
except it is more heavily lined. Style 2-9007 is the woman's
model. Style 1-9008 is the heaviest lined version. Style 2-9008
is the woman's model.
Style 9040 is an unlined breathable lightweight glove with a
Nash palm-side. The glove has a Nash overlay on the palm and
crotch of the thumb and the side of the back of the hand. The
back of the hand and fingers is made of 5% spandex and 95% nylon,
while the back of the thumb is made of 100% cotton terry. The
item also features an applied knit cuff. The essential character
of the glove is imparted by the Nash palm-side. The glove shows
design for use in cross-country skiing. You state the glove can
also be worn as a liner for styles 9010, 9007, 9008 and 9009 and
may be imported separately or with the above referenced gloves.
Style 1-9009, is a man's lined glove with a woven textile
shell of 100% nylon. The glove has a leather palm-side fingers
and leather overlays on the palm, palm-side of the thumb and on
the side of the back of the hand. The glove also has additional
foam padding and internal textile-backed vinyl reinforcement over
the knuckles, a waterproof interliner, fourchettes, a partially
elasticized wrist, a leather wrist strap that fastens through an
O-ring with a hook and loop closure over a closed center vent, an
extended gauntlet with an elasticized hem and a hook and clasp.
Style 2-9009 is the same glove, except in ladies' sizes. The
essential character of the glove is imparted by the textile
shell.
Style 1-9030, is a man's lined glove with a leather shell.
The glove has a leather overlay on the palm and thumb. The glove
also features additional foam padding and internal textile-backed
vinyl reinforcement over the knuckles, a partially elasticized
wrist, a leather wrist strap that fastens through an O-ring with
hook and loop closure, fourchettes and a hook and clasp. Style
2-9030 is the same glove, except in women's sizes. The essential
character of the glove is imparted by the leather shell.
Style 2-9031, is a woman's lined mitten with a leather
shell. The mitten has a leather overlay on the palm and thumb.
The mitten also features additional foam padding and internal
textile-backed vinyl reinforcement over the knuckles, a partially
elasticized wrist, a leather wrist strap that fastens through an
O-ring with hook and loop closure, an applied knit cuff and a
hook and clasp. Style 1-9031 is the same glove, except in men's
sizes. The essential character of the glove 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.
All styles, except 9040, show design for use in the sport of
alpine skiing.
The applicable subheading for styles 9010, 9007, 9008, 9009
and 9040, 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: 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 styles 9030 and 9031 will be
4203.21.6000, HTS, which provides for articles of apparel and
clothing accessories, of leather or of composition leather:
gloves, mittens and mitts: specially designed for use in sports:
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