The tariff classification of a textile ski glove from Korea.

NY 873574 April 28, 1992 CLA-2-62:S:N:N3H:354 873574 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Ms. Liese K. Nelson Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, NY 10017 RE: The tariff classification of a textile ski glove from Korea. Dear Ms. Nelson: In your letter dated April 15, 1992, on behalf of Orit Import, Inc., you requested a tariff classification ruling. As requested, sample will be returned to you. Your submitted sample, style G48206 is a lined glove with a woven textile shell described as 100% nylon. This glove also has textile-backed vinyl palm and thumb reinforcement. In addition, this glove has an extra layer of internal foam padding and textile-backed vinyl reinforcement across the back of the knuckles, a partially elasticized wrist, and a hook and clasp. There is an internal bladder around the wrist which can be pumped up to tighten the fit and prevent the penetration of snow and ice. 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 glove is similar in all material respects to the glove before the court, style G48206 shows design for use in alpine skiing. The applicable subheading for style G48206 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