The tariff classification of a textile ski glove and atextile ski mitten from Korea.

NY 851682 May 4, 1990 CLA-2-62:S:N:N3H:354 851682; 851683 CATEGORY: Classification TARIFF NO.: 6216.00.4400 Ms. Cynthia Friedel The Glove Source 9365 Gerwig Lane Columbia, MD 21046 RE: The tariff classification of a textile ski glove and a textile ski mitten from Korea. Dear Ms. Friedel: In your letter dated April 16, 1990, you requested a tariff classification ruling. Your submitted sample, style 3833, NY ruling 851682 is a woman's mid-cuff mitten with a woven textile shell described as 100% nylon. Your submitted sample, style 3831, NY ruling 851683 is a man's mid-cuff glove with a woven textile shell described as 100% nylon. The glove and the mitten have leather palm and thumb reinforcement. In addition, both items have an additional layer of foam padding across the back of the knuckles, internal textile-backed vinyl reinforcement across the back of the knuckles, an elasticized wrist, and a hook and clasp. A two inch wide strap with a hook and loop fastener extends from the side seam across the cuff. The essential character of both items is imparted by the textile 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. With respect to the internal piece of textile-backed vinyl across the back of the knuckles, we note the vinyl is of sufficient strength and thickness to meet the requirements of the court case because the vinyl faces the outer surface (shell) of the glove. Noting that your glove is similar in all material respects to the glove before the court, this style shows design for use in alpine skiing. The applicable subheading for styles 3833 and 3831, will be 6216.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport