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HQ 954925




November 15, 1993
CLA-2 CO:R:C:T 954925 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.92.6420

Mr. Steve Taylor
Ansell Edmont Industries
2906 Anaconda Road
Tarboro, NC 27886

RE: Cotton knit glove liners; heading 6116; Explanatory Notes to heading 6116; GRI 2(a)

Dear Mr. Taylor:

This is in response to your letter of July 23, 1993, in which you requested the classification of glove liners under the Harmonized Tariff Schedule of the United States (HTSUS). As the glove liners are made of U.S. origin fabric and they will be processed and assembled abroad, they may be eligible for a partial duty exemption pursuant to subheading 9802.00.80, HTSUS. This inquiry is being handled by our Special Classifications Branch and their response will be forwarded to you under separate cover.

FACTS:

The article at issue is a glove liner that is made of U.S. origin 100% knit cotton fabric. In your letter, you have outlined three scenarios in which the U.S. knit fabric for the glove liners will be further processed in a Carribean country. The scenarios are as follows:

1) The fabric is sent overseas in rolls, where the fabric would be marked, cut, sewn and turned to create the liner.

2) The fabric would be sent overseas in pre-marked small blocks of fabric and then it would be cut, sewn together and turned to form the liners.

3) In the U.S. the fabric would be cut into the shape of glove liners. The cut-to-shape components would then be sent overseas where they would be sewn together and turned to create a liner.

In all three scenarios the imported item will be a completed glove liner. On return to the U.S., a cuff would be added and the liner would be dipped in synthetic rubber. This would be the
finished article and it will be sold as a work glove. You submitted a sample of the finished glove and its component parts in different stages of processing.

ISSUE:

What is the tariff classification of an unfinished glove liner that, when imported into the U.S., will have a cuff added and will be dipped in rubber and sold as a work glove?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Heading 6116, HTSUS, provides for "[g]loves, mittens and mitts, knitted or crocheted." The Harmonized Commodity Description and Coding System Explanatory Notes to heading 6116 provide the following on page 844:

This heading covers all knitted or crocheted gloves, without distinction between those for women or girls and those for men or boys.

The heading also covers unfinished gloves, knitted or crocheted, provided they have the essential character of the finished article.

As the articles are imported in an unfinished state, GRI 2(a) is also applicable. GRI 2(a) states the following, in pertinent part:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.

Therefore, based on GRI 2(a) and the ENs to heading 6116, if the glove liners have the essential character of the finished gloves, they are classifiable in the heading for gloves.

It is our position that, in their imported condition, the unfinished glove liners do have the essential character of the complete or finished gloves. The shape or outline of the glove liners is that of a glove which may only be used for the final finished product, namely a cuffed and rubber dipped cotton knit glove. The glove liner has also been turned and with the exception of adding the cuff, the glove is virtually assembled. Moreover, the imported article has the appearance of a glove. Thus, as the glove liners in their imported condition have the essential character of the finished gloves, they are classifiable in heading 6116, HTSUS. Specifically, the glove liners are classifiable in subheading 6116.92.6420, HTSUS, which provides for "[g]loves, mittens and mitts, knitted or crocheted: [o]ther: [o]f cotton: [o]ther: [m]ade from a pre-existing machine knit fabric: [w]ithout fourchettes: jersey type, brushed or napped fabric."

HOLDING:

The glove liners are classified in subheading 6116.92.6420, HTSUS. The rate of duty is 25% per doz. pr. and the textile category code is 331.

Sincerely,

John Durant, Director
Commercial Rulings Division

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