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NY 854568


August 16, 1990

CLA-2-62:38:S:N:N3H:354 854568

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.1000; 3823.90.5050

Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of textile ski gloves from China and hand warmers from Japan.

Dear Ms. Webster:

In your letter dated July 13, 1990, you requested a tariff classification ruling.

Your submitted sample, style 811-64, is a pair of gloves with a woven textile shell described as 100% nylon with approximately 1 mm of foam bonded to its inner surface. The gloves also have leather palm and thumb reinforcement. In addition, the gloves have an extra layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, elasticized wrists with knit cuffs, and a hook and clasp. The gloves also feature internal palm pockets that fasten with a three inch long hook and loop closure. The gloves are imported with 12 mini heaters which are chemical hand warmers that provide extra warmth for the skiier. These 3 X 2 inch hand warmers are activated by removing them from their plastic packaging and are then inserted into the internal pocket of each glove. They contain iron, water cellulose, vermiculite, activated carbon and salt.

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 reinforcement across the back of the knuckles, we note that 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 gloves. Noting that your gloves are similar in all material respects to the glove before the court, this style shows design for use in alpine skiing.

The applicable subheading for the textile gloves will be 6216.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem.

The applicable suheading for the mini heaters will be 3823.90.5050, (HTS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included : other: other: other: other... other. The rate of duty will be 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

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