Decision on Application for Further Review of Protest No. XXXXXXXXXXXX; gloves, knitted with fourchettes; subheading 6116.93.9020, HTSUSA

HQ 951311 May 29, 1992 CLA-2 CO:R:C:T 951311 jb CATEGORY: Classification TARIFF NO.: 6116.93.9020 District Director P.O. Box 37260 ZIP 53237-0260 Milwaukee, Wisconsin 53110 RE: Decision on Application for Further Review of Protest No. XXXXXXXXXXXX; gloves, knitted with fourchettes; subheading 6116.93.9020, HTSUSA Dear Sir: This is a decision on application for further review of a protest timely filed on behalf of Milwaukee Glove Co., on July 22, 1991, against your decision regarding the classification of gloves. The entry, which is the subject of this ruling, was liquidated on May 17, 1991. Samples were provided to this office. FACTS: The submitted samples consist of the following: 1. Style 2004 is a men's black, finely knit nylon glove. The glove features a matching black, snap secured center vent and fourchettes; 2. Style 1448L is a ladies' black, lined, finely knit nylon and spandex glove. The glove features matching black, thin leather strip overlays on the fingers, thumb and back of the hand, and fourchettes The gloves were originally entered under subheading 6216.00.5245, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for gloves, mittens and mitts, not knitted or crocheted. The protestant contends that both styles are clearly constructed of nonknit fabric. The protestant also argues that the essential character of Style 1448L comes from the outer spandex portion and not the knit lining. As such,the protestant seeks classification, under HTSUSA, as gloves of man-made fibers, with fourchettes. ISSUE: Are the submitted samples, Style 2004 and 1448L, constructed of knit or nonknit fabric? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA, is in accordance with the General Rules of Interpretation (GRI's). The GRI's require that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied in the order of their appearance. Customs has carefully examined the submitted gloves and based upon a review of the Customs laboratory report, we find that both Style 2004 and Style 1448L are made of knit fiber. Regarding the essential character of Style 1448L, as the glove is composed of a knit lining, finely knit nylon and spandex, and thin leather strips, which are classifiable under separate headings in the nomenclature, essential character is determined under GRI 3(b) and Explanatory Note (EN) VII to GRI 3(b). GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the EN, the official interpretation of the HTSUSA at the international level, the factor which determines the essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In this case, the knit lining and the leather strip overlays, play a minimal role in relation to the outer shell, which gives the glove its shape or body. Hence, classification of Style 1448L was not based on its knit lining; classification was based on the knit nylon and spandex, constituting as a whole, the knit glove. Customs agrees with the decision classifying the gloves under heading 6116, HTSUSA, which provides for gloves, mittens and mitts, knitted or crocheted. HOLDING: Styles 2004 and 1448L were properly classified under heading 6116, HTSUSA, which provides for gloves, mittens and mitts, of knitted materials. However, the liquidated merchandise was incorrectly classified under subheading 6116.93.9010, HTSUSA, which provides for gloves, mittens and mitts, knitted or crocheted: Of synthetic fibers: Other: Other: Without fourchettes. The gloves are classified under subheading 6116.93.9020, HTSUSA, which provides for gloves, mittens and mitts, knitted or crocheted: Of synthetic fibers: Other: Other: With fourchettes. The applicable rate of duty is 19.8 percent ad valorem and the textile category is 631. As the rate of duty under the classification indicated is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this decision should be appended to the Form 19 Notice of Action furnished to the protestant. Sincerely, John Durant, Director