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NY 875782

July 16, 1992

CLA-2-62:S:N:N3H:354 875782


TARIFF NO.: 6216.00.0800

Ms. Saralee Antrim-Saizan
Carmichael International Service
256 West Ivy Avenue
Inglewood, CA 90302-3994

RE: The tariff classification of textile ski mittens from Hong Kong.

Dear Ms. Antrim-Saizan:

In your letter dated June 22, 1992, on behalf of Venture Stores, you requested a tariff classification ruling.

You have submitted two samples. Style 100, is a lined mitten with a woven textile shell of 100% polyester that has plastic foam bonded to the inner surface. The mitten has an textile-backed vinyl overlay on the palm and thumb. The mitten also has additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, an elasticized wrist and a hook and clasp. Style 200 is identical to style 100, except style 100 is sold as sizes 4 - 6 and style 200 in sizes 7 - 14. The essential character of both gloves 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.

Styles 100 and 200 are similar in all material respects to the glove before the court and show design for use in the sport of skiing.

The applicable subheading for styles 100 and 200 will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snow mobile 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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