The tariff classification of anti-vibration gloves from China

NY H87110 February 6, 2002 CLA-2-61:RR:NC:TAB:354 H87110 CATEGORY: Classification TARIFF NO.: 6116.92.6440 Ms. Mollie R. Coyne Neville Peterson LLP 80 Broad Street New York, NY 10004 RE: The tariff classification of anti-vibration gloves from China Dear Ms. Coyne: In your letter received by this office on January 11, 2002, on behalf of Ergodyne Inc., you requested a classification ruling. Two samples were submitted. Model 802 is a full fingered knit glove composed of finely machine knit 65%cotton 35%polyester fabric. A textured plastic gel pad is inserted and sewn into place between two plies of fabric (the outer shell & inner liner) on the palm side of the glove. Model 800 is the same item in a half finger version. The plastic retail packaging identifies the items as “Anti-vibration and Impact gloves.” Both models may be used as glove liners or worn alone. You have asserted that the plastic gel component of the gloves imparts the essential character of the each item. In your opinion the gel portion absorbs the shocks from vibrations and serves to impart the product character and use. Customs has often classified gloves made of different components by applying the GRI 3 rules. However, in those cases the components under consideration have all been parts of the glove that were visible and formed some portion of the shell material. In this case the plastic gel is located between two plies of knit fabric. The basis for determining the shell material to be one that provides the essential character can be found in T. D. 91-78. In T.D. 91-78 Customs stated that “in almost all instances (except in the most extraordinary cases), it is our view that the outer shell will provide the essential character. . . .” We further stated: A garment, in our opinion, is normally formed or created by its outer shell. Linings, interlinings, and nonwoven insulating fabrics do not form or create a garment. Rather, they add characteristics to the garment which serve to further define the garment and limit or expand the uses for which that garment may be suitable . . . Accordingly, it is customs position that while a heavy nonwoven fabric insulating layer, or a waterproof lining or interlining may contribute substantially to the characteristics of a garment, it is the outer shell of the garment which usually creates its identity (i.e., as a jacket, as pants, etc.) and, therefore, it is the outer shell which imparts the essential character to that article. In the case before us the knit portion of the gloves (the shell) is the portion that creates the item and determines the essential characteristic. The applicable subheading for models 800 & 802 will be 6116.92.6440, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from pre-existing machine knit fabric: without fourchettes, other. The duty rate will be 23.8 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division