A83871 A8 Ruling Active

The tariff classification of gloves from China.

Issued May 24, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6216.00.5820, 6216.00.4600

Headings: 6216

Product description

You submitted five glove samples. Style 952TB, a boy's glove, and style 952TY, a youth's glove, are made of a woven nylon outer shell with a sewn-in polyester lining. The only variance between the two styles is the sizing. Both styles feature fourchettes, a hook and clasp, partial vinyl overlay on the palm and thumb, and an elasticized wrist. Styles 118GC, 118GB, and 118GY are all ski gloves which vary in size only. These gloves have a woven nylon outer shell with a sewn-in polyester lining and inner double insulation. The gloves feature a partial vinyl overlay on the palm extending to the thumb, fore and middle fingers. Additional features include fourchettes, a partially elasticized wrist, a hook and clasp, a hook and loop fabric tap closure and an internal textile backed vinyl reinforcement and additional foam padding over the knuckles. A knitted rib fabric cuff provides tightening at the wrist. 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. Styles 118GC, 118GB, and 118GY conform to C.D. 4023 and would be classifiable as ski gloves.

CBP rationale

The applicable subheading for styles 952TB and 952TY will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . The applicable subheading for styles 118GC, 118GB and 118GY will be 6216.00.4600, HTS, which provides for Gloves, mittens and mitts: other: 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.

Full text

NY A83871 May 24, 1996 CLA-2-62:RR:NC:WA:354 A83871 CATEGORY: Classification TARIFF NO.: 6216.00.4600; 6216.00.5820 Ms. Lisa Brown Imports Manager UIDC/Altare Corp. 1101 Business Parkway South Westminster, Maryland 21157 RE: The tariff classification of gloves from China. Dear Ms. Brown: In your letter dated May 15, 1996, you requested a tariff classification ruling. You submitted five glove samples. Style 952TB, a boy's glove, and style 952TY, a youth's glove, are made of a woven nylon outer shell with a sewn-in polyester lining. The only variance between the two styles is the sizing. Both styles feature fourchettes, a hook and clasp, partial vinyl overlay on the palm and thumb, and an elasticized wrist. Styles 118GC, 118GB, and 118GY are all ski gloves which vary in size only. These gloves have a woven nylon outer shell with a sewn-in polyester lining and inner double insulation. The gloves feature a partial vinyl overlay on the palm extending to the thumb, fore and middle fingers. Additional features include fourchettes, a partially elasticized wrist, a hook and clasp, a hook and loop fabric tap closure and an internal textile backed vinyl reinforcement and additional foam padding over the knuckles. A knitted rib fabric cuff provides tightening at the wrist. 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. Styles 118GC, 118GB, and 118GY conform to C.D. 4023 and would be classifiable as ski gloves. The applicable subheading for styles 952TB and 952TY will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 21.7 cents per kilogram plus 10.9 percent ad valorem. The applicable subheading for styles 118GC, 118GB and 118GY will be 6216.00.4600, HTS, which provides for Gloves, mittens and mitts: other: 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 will be 5 percent ad valorem. Styles 952TB and 952TY fall within textile category designation 631. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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