The tariff classification of a textile ski glove from China.

NY 875163 July 1, 1992 CLA-2-62:S:N:N3H:354 875163 CATEGORY: Classification TARIFF NO.: 6216.00.0800 Ms. Wendy Petsch Gloves, Division of UIDC Corporation 1101 Business Parkway South Westminster, MD 21157 RE: The tariff classification of a textile ski glove from China. Dear Ms. Petsch: In your letter dated June 5, 1992, you requested a tariff classification ruling. You have submitted three samples. Your first submitted sample, style 8330 is a glove with a woven textile shell described as being of 65% polyester and 35% cotton with approximately 1 mm of foam bonded to its inner surface. This glove has overlaid leather palm and thumb reinforcement. In addition, this glove has an additional layer of foam padding and internal textile-backed vinyl reinforcement across the back of the knuckles, a partially elasticized wrist, an applied knit cuff, a strap to tighten the glove that is fastened by a hook and loop closure through a D-ring and a hook and clasp. The essential character of this glove 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. Noting that your glove is similar in all material respects to the glove before the court, style 8330 shows design for use in alpine skiing. Your request for a binding ruling on styles 5810SK and 5815SK is being forwarded to the Office of Regulations and Rulings, U.S. Customs Service, Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20229 for their review. A ruling on styles 5810SK and 5815SK will be issued to you from that office. The applicable subheading for style 8330, will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other ... designed for use in sports, including 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