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HQ 085398

September 15, 1989

CLA-2 CO:R:C:G 085398 DSN


TARIFF NO.: 4203.29.2000

Beth C. Brotman, Esquire
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Reconsideration of NYRL 839679 of April 27, 1989

Dear Ms. Brotman:

This ruling letter is in response to your request on behalf of McCrory Stores, for reconsideration of NYRL 839679 of April 27, 1989, regarding tariff classification under the Harmonized Tariff Schedule of the United States (HTSUSA), for gloves produced in Taiwan. A sample was submitted for examination.


The sample at issue, style number N168A/947523 is a men's dress glove composed of acrylic knit fabric with a full overlaid leather back and a small leather patch on the palm side. According to your submissions, the leather portion cost $11.68 per dozen compared to $2.79 per dozen for the acrylic portion. You assert that the glove is designed to be worn as a cold weather glove and that the leather portion provides protection against inclement weather. NYRL 839679 classified the glove under subheading 6116.93.2010, HTSUSA.


Whether the glove is correctly classified under subheading 6116.93.2010, 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 61, 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, we concluded in HRL 084537 of June 14, 1989, that the two competing provisions, heading 4203 and heading 6216 are equally specific, and therefore, GRI 3(b) is applicable. This analysis also applies to heading 6116, HTSUSA, as discussed later.

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 6116, HTSUSA, provides for gloves, mittens and mitts, knitted or crocheted. The chapter notes to chapter 61, state that the chapter applies only to made up knitted or crocheted articles. As with the notes to chapter 42, this note is incorporated into heading 6116, and the provision covers gloves made up of knitted or crocheted fabric. Since both headings are equally specific as to the description of this merchandise, we cannot determine classification according to GRI

GRI 3(b) provides that composite goods 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 than the textile. It is our opinion that the leather imparts the essential character, and therefore the glove is classified in heading 4203, HTSUSA. See HRL 083450 of August 25, 1989 and HRL 084537 of June 14, 1989, where textile and leather gloves were classified under heading 4203, HTSUSA, pursuant to GRI 3(b).


The glove at issue is classified under subheading 4203.29.2000, HTSUSA, which provides for articles of apparel and clothing accessories, of leather or of composition leather, gloves, mittens and mitts, other, not seamed, and dutiable at the rate of 14 percent ad valorem.

NYRL 839679 of April 27, 1989, is modified accordingly.


John Durant, Director

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