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HQ 956899

October 24, 1994

CLA-2 CO:R:C:T 956899 SK


TARIFF No.: 6116.93.9400

Howard Rubin
Kombi Ltd.
102 Great Hill Road
Naugatuck, CT 06770

RE: Modification of NYRL 833456 (2/3/89); classification of metallic (mylar) glove liner; not specially designed for use in skiing; 6116.93.9400, HTSUSA; Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970); HRL 954228(11/16/93).

Dear Mr. Rubin:

On February 3, 1989, our New York Customs office issued you New York Ruling Letter (NYRL) 833456 in which we classified a metallic glove liner under subheading 6116.93.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review, that classification is determined to be in error. The classification of the bicycle gloves in NYRL 833456 remains unmodified.


The glove liner at issue is marked "#1". The glove was described in NYRL 833456 as being of a circular knit construction with separate feeds for each yarn. One of these feeds is of a metallic yarn but the glove is predominantly by weight of synthetic fibers. The glove has box fingers with an inseam construction and a tight-fitting, applied, ribbed knit cuff.

The subject merchandise was classified in NYRL 833456 under subheading 6116.93.1000, HTSUSA, which provided for "[G]loves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: ski or snowmobile gloves, mittens and mitts," dutiable at a rate of 5.5 percent ad valorem. There was no textile quota category applicable to the merchandise at that time.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of NYRL 833456 was published on September 14, 1994, in the Customs Bulletin, Volume 28, Number 37.


Whether the glove liner at issue is classifiable as a ski glove, or as an "other" glove, under heading 6116, HTSUSA?


Classification of merchandise under the 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.

The determinative issue is whether metallic glove liners are specially designed for use in skiing so as to warrant classification as ski gloves under heading 6116, HTSUSA. In Headquarters Ruling Letter 954228, dated November 16, 1993, Customs examined this issue and our analysis in that ruling is pertinent in this instance.

In Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Court set forth several characteristics deemed indicative of a ski glove design. In Stonewall it was determined that certain vinyl gloves were classifiable as "other ski equipment" in item 734.97, TSUS, (now provided for in various HTS subheadings) because the gloves were deemed to have been especially designed for use as ski gloves by exhibiting the following:

1) A hook and clasp to hold the gloves together;

2) An extra piece of vinyl stitched along the thumb to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;

3) An extra piece of vinyl with padding reinforcement and 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.

The glove liner at issue does not possess any of the Stonewall characteristics set forth above, nor does it possess features which would render it suitable for use, by itself, as a ski glove. The liner is made from a lightweight, smooth-textured fabric which, without a reinforced palm of leather, plastic or rubber, does not provide a secure grip on a ski pole. The liner's sheer construction does not protect hands from injury resulting from falls, nor does the liner contain thick material or padding which protects hands from contact with various types of ski equipment (i.e., tow bars, ski lifts, bindings, ski boot clasps, etc...). Although glove liners are usually worn under gloves for their heat- retention properties, they do not, by themselves, serve to keep hands warm in the cold temperatures normally encountered when skiing. The liner does not protect the hand from moisture and the liner's cuff is not sufficiently tight so as to prevent moisture from entering the glove.

Based on the physical characteristics of the subject liner, this office does not accept the proposition that it is suitable for use, by itself, as a ski glove. We recognize that while a liner may be worn under a ski glove while skiing, it is equally well-suited for use under any non-ski glove for additional warmth. The liner possesses no features which indicate that it is specially designed for use as a ski glove and therefore the subject merchandise is precluded from classification under subheading 6116.93.1000, HTSUSA.


NYRL 833456 is partially modified with regard to the classification of the glove liner.

The glove liner at issue, referenced style "#1," is classifiable under subheading 6116.93.9400, HTSUSA, which provides for, "[G]loves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes," dutiable at a rate of 19.8 percent ad valorem. The textile quota category is 631.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).


John Durant, Director
Commercial Rulings Division

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