Modification of New York Ruling Letter 850056; coated vinyl lady's dress glove; gloves with fourchettes.

HQ 087323 October 5, 1990 CLA-2 CO:R:C:G 087323 KWM CATEGORY: Classification TARIFF NO.: 6116.10.6040 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: Modification of New York Ruling Letter 850056; coated vinyl lady's dress glove; gloves with fourchettes. Dear Ms. Webster: In a letter to you dated March 9, 1990, our New York office issued a binding classification ruling, New York Ruling Letter (NYRL) 850056, for merchandise described as a coated vinyl lady's dress glove. A copy of that letter is attached. Following the issuance of that letter, we have determined that the classification provided is incorrect, and should be modified as provided below. FACTS: The glove, an insulated lady's dress glove (style 350), is described in detail in NYRL 850056. The pertinent feature for this modification is the presence of fourchettes. NYRL 850056 classified the glove in subheading 6116.10.2510 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for gloves, mittens and mitts impregnated, coated or covered with plastics or rubber, without fourchettes, containing over 50 percent by weight of plastics or rubber. ISSUE: What is the proper classification under the HTSUSA for the gloves at issue? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. The terms of the subheading under which NYRL 850056 classified the goods at issue provide for classification of gloves without fourchettes. An examination of the gloves reveals that fourchettes are, in fact, a feature of their construction. Therefore, the NYRL 850056 does not properly classify the gloves by application of GRI 1. The gloves are correctly classified in subheading 6116.10.6040, HTSUSA, which provides for gloves with fourchettes. HOLDING: New York Ruling Letter 850056 is hereby modified. The gloves at issue in NYRL 850056, lady's dress glove (style 350) are classified in subheading 6116.10.6040, HTSUSA, as gloves impregnated coated or covered with plastics or rubber, with fourchettes, other. The gloves are dutiable at the rate of 14 percent ad valorem. This modification is made pursuant to the authority of 19 C.F.R. 177.9(d). Sincerely, John A. Durant Director Commercial Rulings Division