Modification of PC 857563 of December 6, 1990; Pre-entryClassification of work gloves and golf gloves

HQ 951529 July 31, 1992 CLA-2 CO:R:C:T 951529 CAB CATEGORY: Classification TARIFF NO.: 6116.10.1820 Mr. C. J. Vaught Great Southern Corporation 3607 Regal Boulevard Memphis, TN 38118 RE: Modification of PC 857563 of December 6, 1990; Pre-entry Classification of work gloves and golf gloves Dear Mr. Vaught: The District Director of Customs, New Orleans, has requested that this office review Pre-entry Classification Ruling (PC) 857563, dated December 6, 1990. Upon our review of that ruling, we have found it in error. Accordingly, this ruling modifies PC 857563. FACTS: Styles WA8313A and WA8313B are the two types of gloves in question. Both gloves are constructed of a brown cotton jersey knit fabric. The gloves were pre-classified under subheading 6216.00.1520 (superceded by subheading 6216.00.1220) of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This provision provides for woven gloves, impregnated, coated or covered with plastics or rubber, without fourchettes, cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber. ISSUE: Whether PC 857563 correctly classified the instant articles under subheading 6216.00.1520, HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 6116 provides for gloves, mittens and mitts, knitted or crocheted. The articles in question are instantly recognizable as gloves. The instant articles also are constructed from knit fabric. Accordingly, they are not classifiable under subheading 6216.00.1520, which provides for woven gloves, they are properly classifiable in subheading 6116.10.1820, HTSUSA. HOLDING: Based on the foregoing, Styles WA8313A and WA313B are properly classifiable in subheading 6116.10.1820, which provides for gloves, mittens and mitts, knitted or crocheted. The applicable rate of duty is 25 percent ad valorem and the textile restraint category is 331. In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying PC 857863 to reflect the above classification effective with the date of this letter. However, if after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter. This notice to you should be considered a modification of PC 857863 under 10 CFR 177.9(d)(1). It is not be applied retroactively to PC 857863 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions of merchandise of this type, PC 857863 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may at your discretion, notify this office and apply for such relief from the binding effects as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. Sincerely, John Durant, Director Commercial Rulings Division