Reconsideration of NYRL 837341

HQ 084283 August 10, 1989 CLA-2:CO:R:C:G 084283 SR CATEGORY: Classification TARIFF NO.: 6216.00.3040 Mr. Joel N. Meyer P.O. Box 11809 St. Paul, MN 55111 RE: Reconsideration of NYRL 837341 Dear Mr. Meyer: This is in reference to your letter dated April 3, 1989, requesting reconsideration of NYRL 837341, dated March 10, 1989, which classified garden gloves under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in China were submitted. FACTS: The merchandise at issue is garden gloves. The gloves are composed of woven cotton material on the back and as a cuff around the wrists, and knit material with a layer of plastic on the palm side of the glove. There are three decorative plastic strips across the back of the hand. The plastic strip nearest to the wrist has a Velcro-type closure to allow the wearer to fit the glove tightly to the hand. The fourchettes are made of woven cotton. ISSUE: Whether the gloves at issue are of textile or plastic for classification purposes. LAW AND ANALYSIS: The glove at issue is made up of cotton on the back and a fabric with a layer of plastic on the palm. The plastic coating -2- changes the surface character of palm of the glove and the plastic is visible to the naked eye, therefore, the fabric that makes up the palm of the glove is considered plastic coated. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. Under GRI 3(b) the material that imparts the essential character of the glove must be determined. The glove is worn while gardening. The plastic coated palm protects the hand, helps keep it dry, and provides a grip for holding gardening tools. The back cotton side of the glove serves no special function. It is the plastic coated palm that imparts the essential character of the glove. HOLDING: The merchandise at issue is classifiable under subheading 6216.00.3040, HTSUSA, as gloves, impregnated, coated or covered with plastics or rubber, with fourchettes, other. The rate of duty is 14 percent ad valorem. NYRL 837341, dated March 10, 1989, is hereby modified in accordance with this ruling. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference