United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0863471 - NY 0863671 > NY 0863666

Previous Ruling Next Ruling


NY 863666

June 13, 1991

CLA-2-62:S:N:N3H:354 863666

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4600

Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of a textile ski mitten from Korea.

Dear Ms. Bloom:

In your letter dated May 21, 1991, you requested a tariff classification ruling.

Your submitted sample, style T-Punch, is a toddler's mitten with a woven textile shell described as 100% nylon except for the palm side of the fingers which are of plastic coated textile. This glove also has plastic coated textile palm and thumb reinforcement. In addition, this glove has an additional layer of foam padding across the back of the knuckles, internal textile-backed vinyl reinforcement across the back of the knuckles, a waterproof interliner, an elasticized wrist, and a hook and clasp. The back of the hand has a middle vent extending from the base of the applied ribbed knit cuff to approximately the middle of the back of the hand. This vent is secured with a hook and loop fastener. The essential character of this glove is imparted by the textile 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.

Although your mitten is not similar in all material respects to the glove before the court due to the presence of the back vent, you have previously submitted evidence that the advertising and sale of this mitten are for alpine skiing. The back vent serves as an enhancement of the traditional design in that the mitten is easier to put on than traditional mittens and has cuffs tight enough to keep the snow out. The selection of the individual materials and their placement indicate that this mitten will perform well for toddlers and therefore, supports the marketing and advertising of this mitten.

The applicable subheading for style toddler mitt, 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:... 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

Previous Ruling Next Ruling

See also: