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 > 1993 NY Rulings > NY 879321 - NY 879501 > NY 879484

Previous Ruling Next Ruling
NY 879484

November 3, 1992

CLA-2-43;62:S:N:N3H:354 879484


TARIFF NO.: 4303.10.0060; 6216.00.0800

Ms. Wendy Petsch
Gloves, Division of UIDC Corporation
1101 Business Parkway South
Westminster, MD 21157

RE: The tariff classification of a rabbit skin glove and a textile ski glove from China.

Dear Ms. Petsch:

In your letter dated October 16, 1992, you requested a tariff classification ruling.

Your first submitted sample, style ST-1, is a glove with a rabbit fur palm side. The back of the hand is made of 100% knit polyester fleece. The glove has fourchettes and an elasticized wrist. The essential character of the glove is imparted by the furskin palm.

Your second submitted sample, style 8680, is a fully lined glove with a woven textile shell described as 65% polyester and 35% cotton. Approximately, 1mm of foam is bonded to the inner surface of the shell. The glove has an overlaid textile-backed vinyl palm and thumb reinforcement, an additional layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, an elasticized wrist, and a hook and clasp. The glove also features a strap across the wrist that is fastened with an adjustable snap closure. 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.

Noting that your glove is similar in all material respects to the glove before the court, style 8600 shows design for use in alpine skiing.

The applicable subheading for style ST-1 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for style 8600 will be 6216.00.0800, HTS, which provides for gloves, mittens and mitts: impregnated, coated or covered with rubber or plastics: ... 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.

Previous Ruling Next Ruling

See also: