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NY L87692

October 18, 2005

CLA-2-62:RR:NC:TA:354 L87692


TARIFF NO.: 6216.00.5820

Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, California 90026-5097

RE: The tariff classification of gloves from China.

Dear Ms. Antrim-Saizan:

In your letter dated September 16, 2005, you requested a tariff classification ruling on behalf of A.D.T.N. International Ltd. (American Dream Team).

Style 4W2493-80 is a glove constructed with a palmside outershell made of 2 layers of fabric. The palm side outershell consists of a woven nylon fabric on the outer surface and a felt-like fabric on the underside. The outershell backside is made of a 3-layered quilted fabric consisting of a thin inner layer of felt-like fabric sandwiched between a woven nylon fabric on the outer surface and a fine layer of foam on the underside. The left hand backside gauntlet cuff has a cutout fitted with a metal circular holder (measuring approximately 2-1/2 inches in diameter) into which an LCD watch is locked in place. The watch can be removed for glove cleaning or you state for watch repair. The lined and insulated glove also features a waterproof lining, a coated fabric overlay at the center of palm that extends to the thumb, a hook and clasp, an extended ribbed knit cuff, sidewalls and fourchettes. The glove has an internal knuckle reinforcement made of a finely knit coated fabric but the reinforcement lacks the additional padding required on ski gloves per Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970). We consider Style 4W2493-80 to be a cold weather glove.

In your submission, you suggested classification of the watch in subheading 9102.91.20, HTS. Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

The article at issue is a composite good inasmuch as it is comprised of different components, each of which is separately classifiable under the tariff schedule, which have been joined together to form a whole. Items classified together as a composite goods are classified as if they consisted entirely of the component which gives them their "essential character." See GRI 3(b).

GRI 3(b) provides:

"Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." Explanatory Note VIII to GRI 3(b) states:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

With regard to the glove with a watch at issue, it is the glove which imparts the essential character to the item. The glove is functional unto itself and is likely to provide the consumer with the motivation to make the purchase. An individual looking for a glove may be further enticed by the presence of the watch, however, if the watch should malfunction the instant merchandise would still function as a cold weather glove.

Based on the foregoing, this composite good is classifiable as a glove within heading 6216, HTS.

In your original submission dated August 12, 2005 which was returned for additional information, you asserted classification as a coated fabric ski glove under 6216.00.0800, HTS. Classification of this cold weather glove is under 6216.00.5820, HTS, based on the palm side outer surface uncoated fabric.

The applicable subheading for 4W2493-80 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem.

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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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