The tariff classification of ski gloves and ski mittens from Hong Kong.

NY A85304 July 15, 1996 CLA-2-61:RR:NC:WA:354 A85304 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Ms. Kellie Chao Norman Krieger, Inc. 5761 West Imperial Highway Los Angeles, California 90045 RE: The tariff classification of ski gloves and ski mittens from Hong Kong. Dear Ms. Chao: In your letter dated June 27, 1996 filed on behalf of Fera International, you requested a tariff classification ruling. As requested, the provided samples are being return to you. You submitted two samples of ski gloves and mittens. Style 61810R is a ski glove with a woven nylon outer shell and a sewn-in insulated knit fabric liner and inner waterproof barrier. The glove features a leather palm extending to the thumb and fingers. Additional features include fourchettes, an elasticized wrist, a hook and clasp, an internal textile backed vinyl reinforcement and additional foam padding over the knuckles. A hook and loop fabric tab closure provides tightening at the wrist. The essential character of this glove is imparted by the woven nylon shell. Style 61820R is ski mitten with a woven polyester outer shell and a sewn-in insulated knit fabric liner and inner waterproof barrier. The mitten features a partial leather palm which extends to the thumb and across the fingers, as well as a leather overlay on the thumb and middle of the palm. Additional features include an partially elasticized wrist, a hook and clasp, an internal textile backed vinyl reinforcement and additional foam padding over the knuckles. A hook and loop fabric tap closure provides tightening at the wrist. The essential character of this mitten is imparted by the woven polyester 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. Styles 61810R and 61820R conform to C.D. 4023 and would be classifiable as ski gloves. The applicable subheading for both styles will be 6216.00.4600, Harmonized Tariff Schedule of the United States (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. 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