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HQ 084537

June 14, 1989

CLA-2 CO:R:C:G 084537 DSN


TARIFF NO.: 4203.29.1800

Mr. Donald J. Unger, Esquire
Kazumane V. Kanor, Esquire
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601

RE: Reconsideration of NYRL 838648

Dear Messrs. Unger and Kanor:

This ruling letter is in response to your request for reconsideration of NYRL 838648 of April 12, 1989, regarding the classification of work gloves under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in China was submitted for examination.


The submitted sample, style NB725K is a men's work glove. The glove has a leather palm, leather knuckle strap, leather finger tips and thumb. The back and applied cuff is composed of cotton woven fabric.

In NYRL 838648, the glove was classified under subheading 6216.00.3810, HTSUSA.


Whether the glove is correctly classified under subheading 6216.00.3810, HTSUSA.


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. The glove at issue cannot be classified pursuant to GRI 1 since more
than one heading describes the glove. The leather component of the glove constitutes more than trimming (see the general Explanatory Notes to Chapter 62, HTSUSA) and thus cannot be ignored for tariff purposes.

Since the glove at issue is composed of leather and textile classification is according to GRI 3. Previously, our position regarding similar gloves was that GRI 3(a) applied, resulting in the heading providing the most specific description being applicable. HRL 082149 of March 20, 1989. However, after reviewing your submissions, we conclude that the two competing provisions, heading 4203 and heading 6216, are equally specific, and therefore, GRI 3(b) is applicable.

Heading 4203, HTSUSA, provides for articles of apparel and clothing accessories, of leather or of composition leather. The chapter notes to chapter 42, state that for the purposes of heading 4203, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves. This note is incorporated into heading 4203 so that the heading covers gloves of leather.

Heading 6216, HTSUSA, provides for gloves, mittens and mitts. The chapter notes to Chapter 62 state that the chapter applies to made up articles of any textile fabric. As with the notes to chapter 42, this note is incorporated into heading 6216, and the provision covers gloves of textile. Since both headings are equally specific as to the description of this merchandise, we cannot determine classification according to GRI 3(a).

GRI 3(b) provides that mixtures, composite goods consisting of different materials, which cannot be classified by GRI 3(a), shall be classified according to their essential character. The Explanatory Notes constitute the official interpretation of the tariff at the international level. According to the Explanatory Notes, essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

With respect to the glove at issue, the quantity, weight and value of the leather is significantly greater that the textile. The leather portions protect the wearer while working. Thus, it is the leather that imparts the essential character of the glove. In HRL 083537 of May 2, 1989, a leather and textile golf glove was classified by applying GRI 3(b), whereby the glove was classified under subheading 4203.21.8030, HTSUSA.


The glove at issue is classified under subheading 4203.29.1800, HTSUSA, which provides for articles of apparel and clothing accessories, of leather or of composition leather, gloves, mittens and mitts, other, other, other, and dutiable at the rate of 14 percent ad valorem.

HRL 082149 of March 20, 1989, and all other rulings inconsistent with the above, are hereby modified accordingly.


John Durant, Director

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