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NY M85859




September 15, 2006

CLA-2-62:RR:NC:TA:354 M85859

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.5820

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue-Suite 4500
New York, New York 10106

RE: The tariff classification of gloves from China or the Philippines.

Dear Mr. Zelman:

In your letter dated August 22, 2006, you requested a tariff classification ruling on behalf of Fownes Brothers & Co., Inc. The provided sample is being returned as per your request.

Style (3) 7490 is a lined and insulated glove made with a two layer fabric at the forefinger sidewall, half of the backside forefinger extending down the glove edge to the backside cuff hem, and the inner half of the backside thumb. The remainder of the glove including the complete palmside from the fingertips to cuff bottom, the balance of the backside, the fourchettes, and thumb sidewall are constructed of a woven polyester fabric. Plastic coated fabric reinforcements are sewn across the upper palmside at the base of the fingers and on the palmside fingertips including the thumb. Additional features include an elasticized wrist, a zippered pocket at the lower backside, and a hook and clasp. The essential character of the glove is imparted by the woven polyester outershell fabric.

Although you assert that the item is a ski glove there are two negative factors which preclude classification as such. The glove lacks the overlay along the thumb necessary to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole, as found to be a criteria for ski gloves in Stonewall v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970). Additionally, there is no evidence to support the claim that the subject glove is specially designed for the sport of skiing. There is no advertising or marketing material to establish any connection between the glove and the sport of skiing, and no indication that the subject glove is sold to, and used by skiers.

In your request you also list four Headquarters rulings to support your claim as a ski glove. Three of the Headquarters rulings that you reference are not applicable to the instant glove, as the ruled upon gloves possessed the four criteria established for ski gloves in the Stonewall case. The fourth Headquarters ruling, HQ 088374, is also not applicable as this glove was found to be a cold weather glove, not a ski glove.

For the reasons stated above, the glove are being classified as woven man-made fabric cold weather gloves under 6216.00.5820, HTSUS.

The applicable subheading for the gloves will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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