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NY 853521





CLA-2-62:S:N:N3H:354 853521

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.4400

Ms. Cynthia Friedel
The Glove Source
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of textile ski gloves from China and Korea.

Dear Ms. Friedel:

In your letter dated May 7, 1990, you requested a tariff classification ruling.

Your first submitted sample, style 1800A, is a glove with a woven textile shell, described as 100% nylon except for the palm side of the fingers which is of leather. This glove also has leather palm and thumb reinforcement. In addition, this glove has an extra layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, an elasticized wrist, a hook and clasp and an applied knit cuff. An adjustable strap with a hook and loop fastener extends from the side seam over the back of the wrist. Your second submitted sample, style 1801A, has the same description as your first sample, except that it is a mitten instead of a glove. Your third sample, style 3720 is a glove with a woven textile shell, described as 65% polyester and 35% cotton. This glove has textile- backed vinyl thumb and palm reinforcement. In addition, this glove has an extra layer of foam padding and an internal piece of textile backed vinyl reinforcement across the back of the knuckles, an applied knit cuff, a waterproof interliner, and an elasticized wrist and a hook and clasp.

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 charac- teristics:

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.

With respect to the internal piece of textile-backed vinyl across the back of the knuckles, we note the vinyl is of sufficient strength and thickness to meet the requirements of the court case because the vinyl faces the outer surface (shell) of the samples. Noting that your samples are similar in all material respects to the glove before the court, these styles show design for use in alpine skiing.

The applicable subheading for the styles 1800A, 1801A and 3720, will be 6216.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of man- made fibers: ski or snowmobile 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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