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April 22, 1999

CLA-2-61:RR:NC:TAB:354 D83936


TARIFF NO.: 6116.10.4820

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street 34th floor
New York, NY 10004

RE: The tariff classification of ladies’ gloves from China

Dear Mr. Peterson:

In your letter dated October 21, 1998, on behalf of Totes-Isotoner Corporation, you requested a classification ruling.

The submitted sample, style 56053, is gunn cut ladies glove constructed with a palm side, wrist and thumb of imitation suede leather. The back of the hand is composed of woven man-made fiber fabric. The glove features an elasticized wrist, a full lining and a hook and clasp. A plastic oval label with the word “ISOSPORT” is affixed to the back of the wrist.

Although you describe the imitation suede as a PVC the Customs Lab identified the material as knit man-made fiber fabric with a plastic coating. The weight breakdown this imitation suede material was indicated by the lab to be 58.9% knit fabric and 41.1% plastic (PU type).

We agree with your assertion that the imitation suede material which covers the majority of the gloves surface area, in particular the entire palmside and part of the back of the hand, imparts the essential character of the glove. However, we disagree with your classification of that material. Plastic coated textile material is subject to the rules provided by Chapter 59 Notes.

Heading 5903, HTSUSA, which is part of Chapter 59, which, in turn, is included in Section XI, provides for textile fabrics impregnated, coated, covered, or laminated with plastics, other than tire cord fabrics. Note 2 to Chapter 59, HTSUSA, states, in pertinent part, that Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye * * * for the purpose of this provision, no account should be taken of any resulting change of color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39);or

Since the imitation fabric is not precluded from chapter 59 it must be treated as a coated textile for tariff purposes. See HRL 088539.

The applicable subheading for style 56053 will be 6116.10.4820, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastic or rubber: other subject to man-made fiber restraints. The duty rate will be 19.2 percent ad valorem. The glove falls within textile category designation 631. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-637-7083.


Robert B. Swierupski

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