The tariff classification of a textile juniors' mitten fromKorea.

NY 863933 June 27, 1991 CLA-2-62:S:N:N3H:354 863933 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Ms. Stephanie Bloom The Glove Source, Inc. 9365 Gerwig Lane Columbia, MD 21046 RE: The tariff classification of a textile juniors' mitten from Korea. Dear Ms. Bloom: In your letter dated May 29, 1991, you requested a tariff classification ruling. Your submitted sample, style 0953, is a juniors' mid-cuff mitten with a woven textile shell described as 100% nylon except for the palm side of the fingers which are of leather. This mitten also has leather palm and thumb reinforcement. In addition, this mitten has an additional layer of foam padding across the back of the knuckles, internal textile-backed vinyl reinforcement across the back of the knuckles, a waterproof interliner, a partially elasticized wrist, and a hook and clasp. A one inch wide strap with a hook and loop fastener extends from the side seam across the cuff. This mitten also has a one inch gauntlet sewn into the wrist of the mitten. The gauntlet has elastic gathers at the top end to hold it securely around the user's forearm. The placement and construction of the strap and the gauntlet are so designed that, in event of a fall, snow will not enter between the glove and the jacket. The essential character of this 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. Noting that your mitten is similar in all material respects to the glove before the court, style 0953 shows design for use in alpine skiing. The applicable subheading for style 0953, will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers:... ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 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