The tariff classification of a textile glove from China.

NY 896113 April 22, 1994 CLA-2-62:S:N:5:354 896113 CATEGORY: Classification TARIFF NO.: 6216.00.3225 Ms. Susan Kearney Wal-Mart Stores, Inc. 702 S.W. 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a textile glove from China. Dear Ms. Kearney: In your letter dated March 22, 1994, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style WS521003, is a ladies' glove with a woven textile shell described as 100% nylon with 2mm of foam adhered to the inner surface. This glove has a piece of textile-backed vinyl sewn under the palm and thumb and a matching textile overlay. The glove has an additional layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, an elasticized wrist, and a hook and clasp. 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. According to HRL 952393, "It is important to recognize that these criteria are not perquisites mandates of all ski gloves. Rather, they provide a guideline intended to aid in determining whether certain gloves have been designed for use in skiing." The vinyl palm piece sewn to the inside of the glove is internal only and will not protect the woven nylon outershell and textile overlay from abrasion nor will it provide a better grip on ski poles. "While a gloves, appearance and the manner in which it is marketed, are certainly indicators of classification, it is the glove's suitability for use in skiing that is determinative of whether classification as a ski glove is proper." Accordingly, classification under the subheadings for ski gloves, mittens and mitts is precluded. The applicable subheading for style WS521003, will be 6216.3225, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: with fourchettes, containing 50 percent or more by weight of cotton, man-made fibers or any combination thereof: subject to man-made fiber restraints. The rate of duty will be 14 percent ad valorem. The glove style WS521003, falls within textile category designation 631. Based upon international textile trade agreements, products of China are subject to quota restraints and visa requirements. The designated textile and apparel category may be divided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import quotas (Restraint Levels, an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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