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NY 854134

July 19, 1990

CLA-2-62:S:N:N3H:354 854134; 854135; 854136


TARIFF NOS.: 6216.00.4400

Ms. Cynthia Friedel
The Glove Source
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of textile ski gloves and mitten from China.

Dear Ms. Friedel:

In your letters dated July 5, 1990, you requested a tariff classification ruling.

Your submitted sample, style 9969, NY ruling 854134 is a woman's mitten with a woven textile shell described as 65% polyester and 35% cotton. Your submitted sample, style 6310, NY ruling 854135 is a woman's glove with a woven textile shell described as 65% polyester and 35% cotton. Your submitted sample, style 3815, NY ruling 854136 is a woman's glove with a woven textile shell described as 65% polyester and 35% cotton. The gloves and the mitten have leather palm and thumb reinforcement. In addition, each style has an additional layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, an elasticized wrist, an applied knit cuff and a hook and clasp.

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.

With respect to the internal piece of textile-backed vinyl across the back of the knuckles, we note the vinyl is of sufficient strength and thickness to meet the requirements of the court case because the vinyl faces the outer surface (shell) of the glove.

Noting that your gloves are similar in all material respects to the glove before the court, both styles show design for use in alpine skiing.

The applicable subheading for styles 9969, 6310 and 3815, will be 6216.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers: 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.


Jean F. Maguire
Area Director

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