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

NY 852137 June 1, 1990 CLA-2-62:S:N:N3H:354 852137; 852138 CATEGORY: Classification TARIFF NOS.: 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 letters dated May 1, 1990, you requested a tariff classification ruling. Your submitted sample, style G3000, NY ruling 852137 is a junior's glove with a woven textile shell described as 100% nylon. Your submitted sample, style G3001, NY ruling 852138 is a junior's mitten with a woven textile shell described as 100% nylon. The glove and the mitten have textile-backed vinyl 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, an applied knit cuff and a hook and clasp. 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 gloves are similar in all material respects to the glove before the court, both styles show design for use in alpine skiing. The applicable subheading for styles 3000 and 3001, 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