Classification of two styles of woven man-made fiber mittens;6216.00.4600, HTSUSA; Stonewall Trading Company v. United States,64 Cust. Ct. 482, C.D. 4023 (1970); HRL 089930 (8/16/91) affirmedas subject merchandise is different than mittens at issue.

HQ 953181 April 21, 1993 CLA-2 CO:R:C:T 953181 SK CATEGORY: Classification TARIFF NO.: 6216.00.4600 Judy A. Meszaros Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: Classification of two styles of woven man-made fiber mittens; 6216.00.4600, HTSUSA; Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970); HRL 089930 (8/16/91) affirmed as subject merchandise is different than mittens at issue. Dear Ms. Meszaros: This is in reply to your letter of January 7, 1993, requesting the tariff classification of two styles of mittens and a review of Headquarters Ruling Letter (HRL) 089390, dated August 16, 1991. Samples of the subject merchandise were submitted for Customs' examination. FACTS: Style B-4092 Mould 10 is a ladies' fully lined mitten constructed of a woven man-made fiber shell. The mitten features textile-backed vinyl palm and thumb overlaid reinforcement, elasticized wrists, a waterproof inner liner and a hook and clasp closure. The mitten has an additional layer of foam padding and textile-backed vinyl which extends internally across the back of the knuckles. A vinyl label with the word "CHALLENGE" is sewn across the back of the hand. The men's mitten is similarly constructed except that it does not have a vinyl "CHALLENGE" label. A fabric label identifies the mitten as Style B-4092 Mould 12. ISSUE: Whether the submiited samples are classifiable as mittens specially designed for use in sports, including skiing, under subheading 6216.00.4600 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? - 2 - LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The threshold question is whether the submitted mittens have been specially designed for use in sports, including skiing, so as to warrant classification as such under heading 6216, HTSUSA. Several characteristics deemed indicative of such design were enumerated in Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970). In Stonewall, the Court held that certain vinyl gloves were classifiable as "other ski equipment" in item 734.97, TSUS, (now provided for in various HTS subheadings) because the gloves were deemed to have been especially designed for use as ski gloves by exhibiting the following: 1) A hook and clasp to hold the gloves together; 2) An extra piece of vinyl stitched along the thumb to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole; 3) An extra piece of 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. These criteria are not prerequisites mandated of all ski gloves and mittens. Rather, they provide a guideline intended to aid in determining whether certain gloves and mittens have been designed for use in skiing. These criteria are neither mandatory, nor all-inclusive, and a case by case analysis will be used by Customs in determining whether a mitten's design merits classification as a ski mitten under heading 6216, HTSUSA. See Headquarters Ruling Letter (HRL) 951294, dated August 28, 1992. Upon examination of the submitted samples, it is apparent that all of the ski glove criteria enumerated in Stonewall have been met: the mittens have a hook and clasp; there is an extra piece of vinyl reinforcement overlaid on the thumb; there is an - 3 - extra piece of padding and vinyl reinforcement over the knuckle area; and the gloves have elasticized cuffs. The overall physical characteristics of the mittens are such that they appear eminently suitable for use in skiing and the mittens possess no feature which would interfere with this activity. Accordingly, the submitted samples are both classifiable as mittens designed for use in skiing. You request this office to review HRL 089390 in which Customs classified a ladies' mitten, referenced Kmart Code 80- 35-43, and a men's mitten, referenced Kmart Code 80-34-77, as not specially designed for use in skiing under 6216.00.1830, HTSUSA. In HRL 089390 it was determined that the lack of knuckle reinforcement and the failure to provide additional evidence that the mittens were principally used in the sport of skiing led to the conclusion that the mittens were not specially designed for use in sports. The items the subject of HRL 089390 are not the same merchandise as that currently under review. The mittens presently at issue have a different shell design, their Kmart style numbers are different, and they have knuckle reinforcements. Accordingly, we are not willing to modify the holding in HRL 089390; the subject merchandise before us now is distinguishable from the mittens the subject of that ruling and warrants a different classification. HOLDING: The mittens at issue, referenced Kmart Code Style B-4092 Mould 10 and Kmart Code Style B-4092 Mould 12, are classifiable under subheading 6216.00.4600, HTSUSA, which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty is 5.5 percent ad valorem. There is no textile quota category applicable to the subject merchandise at this time. Due to the nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division