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NY 898350




June 22, 1994

CLA-2-62:S:N:N5:354 898350

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4600

Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of ski gloves from China.

Dear Ms. Bloom:

In your letter dated May 24, 1994, you requested a tariff classification ruling.

You have submitted four samples. Style 1-9004, is a man's lined mitten with a woven textile shell of 100% nylon. The mitten has a palm-side finger area and overlay on the palm and thumb constructed from vinyl coated fabric. The mitten also has additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, an elasticized wrist, an applied knit cuff and a hook and clasp. Style 2-9004 is the same mitten, except in ladies' sizes. The essential character of the mitten is imparted by the textile shell.

Style 2-9005, is a woman's lined glove with a woven textile shell of 100% nylon. The index and middle fingers on the palm- side are made of leather. Additionally, the glove has a leather overlay on the palm and thumb. The glove also features additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, an elasticized wrist, a hook and loop closure over a closed side vent and a hook and clasp. Style 1-9005 is the same glove, except in men's sizes. The essential character of the glove is imparted by the textile shell.

Style 9-9006, is a junior's lined glove with a woven textile shell of 100% nylon. The index and middle fingers on the palm- side and a overlay on the palm and thumb are constructed from textured vinyl coated fabric. The glove also features additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, a waterproof interliner, a partially elasticized wrist, a strap that fastens through a D-ring with a hook and loop closure at the wrist and a hook and clasp. The essential character of the glove is imparted by the textile shell.

Style 2-9003, is a ladies' lined glove with a woven textile shell of 100% nylon. The index and middle fingers on the palm- side and a overlay on the palm and thumb are constructed from textured vinyl coated fabric. The glove also features additional foam padding and internal textile-backed vinyl reinforcement over the knuckles, a waterproof interliner, an elasticized wrist, an applied knit cuff 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.

All styles show design for use in the sport of skiing.

The applicable subheading for all styles 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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