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HQ 955220


January 27, 1994

CLA-2 CO:R:C:T 955220 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.8800

Area Director
U.S. Customs Service
6 World Trade Center
New York Seaport
New York, N.Y. 10048

RE: Internal Advice Request; ladies' knit synthetic fiber fingerless gloves; mitts; 6116.93.8800, HTSUSA; the definition of "mitt" encompasses fingerless gloves.

Dear Madam:

This ruling is in response to a May 18, 1993, request for internal advice initiated by Excel International Co., on behalf of their client, Dae Sung Trading Corp.. At issue is the proper classification of a ladies' knit synthetic fiber fingerless dress glove. A sample was submitted to this office for examination.

FACTS:

The article at issue, identified as style 212-5B, is described by the inquirer as a ladies' satin dress glove, of knit construction, made from 89.3 percent nylon and 10.7 percent spandex. The article is fingerless, extends to the wrist, and features a bow and four pearls on the cuff side.

The glove was originally entered under subheading 6116.93.9400, HTSUSA. A notice of redelivery was subsequently issued which reclassified the merchandise under subheading 6117.80.0035, HTSUSA. The reclassification was based on Customs' interpretation of the word "glove" as requiring finger separations and coverage of the fingers.

ISSUE:

Whether a fingerless glove is classifiable as a "mitt" under heading 6116, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Heading 6116, HTSUSA, provides for "[G]loves, mittens and mitts, knitted or crocheted." At issue is whether style 212-5B is classifiable as a mitt within this heading. In an effort to ascertain the fashion definition of the word "mitt," we referred to several lexicographic sources. Fairchild's Dictionary of Fashion, 2nd Edition, by Charlotte Mankey Calasibetta, defines the word "mitt" as follows:

"Fingerless gloves, reaching above the wrist, often of lace or sheer fabric and worn with bridal dresses. Originally a hand-covering in wool worn in "Colonial America."

Webster's Third New International Dictionary defines "mitt" as:

"A women's dress glove leaving the fingers uncovered, often extending to or above the elbow, and made of a dressy material (as lace, net, silk)."

These definitions clearly and unambiguously include ladies' fingerless gloves as a type of "mitt." Accordingly, classification of the subject merchandise is proper under subheading 6116.93.8800, HTSUSA.

HOLDING:

Style 212-5B is classifiable under subheading 6116.93.8800, HTSUSA, which provides for "[G]loves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes," dutiable at a rate of 19.8 percent ad valorem. The applicable textile quota category 631.

Sincerely,

John Durant, Director
Commercial Rulings Division

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