The tariff classification of ski gloves from China.

NY 811285 June 12, 1995 CLA-2-62:S:N:N5:354 811285 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Ms. Gerda Gregersen Del-Mar International 10333 Northwest Frwy. #214 Houston, TX 77092 RE: The tariff classification of ski gloves from China. Dear Ms. Gregersen: In your letter dated June 5, 1995, on behalf of Island Trading, you requested a tariff classification ruling. Your submitted sample, style C25262-1, is a ski glove with a woven textile shell of 100% nylon. The palm-side has a textured textile-backed vinyl overlay on the palm and thumb. The glove also has vinyl reinforcement and additional foam padding over the knuckles, an elasticized wrist, fourchettes, an applied knit cuff and a hook and clasp. The essential character of the glove is imparted by the textile shell. 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 characteristics: 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. Style C25262-1 conforms to C.D. 4023 and would be classifiable as an alpine ski glove. This merchandise is not subject to a visa requirement or quota restraints. The applicable subheading for style C25262-1, will be 6216.00.4600, Harmonized Tariff Schedule (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snow mobile gloves, mittens and mitts. The rate of duty will be 5.2 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 New York Seaport