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NY 801749




September 30, 1994

CLA-2-62:S:N:N5:354 801749

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4600

Mr. Gerald R. Wentworth
Leisure Leather Ltd.
86 East Fulton Street
Gloversville, NY 12078-3213

RE: The tariff classification of ski gloves from China.

Dear Mr. Wentworth:

In your letter dated August 29, 1994, you requested a tariff classification ruling.

You have submitted two samples. Style 2J117, is a glove with a woven textile shell of 100% nylon. The glove has leather palm-side fingers and a leather overlay on the palm and thumb. The glove also has additional foam padding over the knuckles, a partially elasticized wrist, a strap with a hook and loop closure that fastens through a D-ring over a closed back vent and a hook and clasp. The essential character of the glove is imparted by the textile shell.

Style 2J206, is a glove with a woven textile shell of 100% nylon. The glove has leather palm-side fingers and a leather overlay on the palm and thumb. The glove also has additional foam padding over the knuckles, an elasticized wrist, a strap with a hook and loop closure that fastens through a O-ring and a hook and clasp. The essential character of the 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.

Styles 2J117 and 2J206 do not conform to CD 4023, in that they do not have vinyl reinforcement over the knuckles, however you have submitted evidence that shows design for use in the sport of skiing.

The applicable subheading for styles 2J117 and 2J206 will be 6216.00.4600, HTS, which provides for gloves, mittens and mitts: other: of man-made fibers: 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.

Sincerely,

Jean F. Maguire
Area Director

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