Classification of rubber coated gloves; Note 4 to chapter 59,HTSUSA

HQ 955890 July 21, 1994 CLA-2 CO:R:C:T CATEGORY: Classification TARIFF NO.: 6116.10.7040; 6216.00.2840 Ms. Coline Han Qualiwell Products USA Inc. 25028 S. Broadwell Avenue Harbor City, CA 90710 RE: Classification of rubber coated gloves; Note 4 to chapter 59, HTSUSA Dear Ms. Han: This ruling is in response to your letter, dated February 7, 1994, regarding the classification of rubber coated work gloves. Samples were received by this office for examination. FACTS: The merchandise in question consists of two styles of gloves. Style number 638 is constructed of cotton knit fabric with a 2- 1/2 inch woven band top. The entire palm, fingers and most of the back side has a rough-finish compact rubber coating. The glove also features an elastic strip across the back. You state that the knit cotton fabric is less than 50 percent by weight of the coated material. Style number 3115HAWE is constructed of cut woven cotton fabric and features a sewn on knit wrist. The entire palm, fingers and two thirds of the back has a smooth finish compact rubber coating. You state that the woven cotton fabric is less than 50 percent by weight of the coated material. ISSUE: Whether the gloves at issue are properly classifiable under heading 6116, HTSUSA, as a knit glove coated with rubber, and heading 6216, HTSUSA, as a non-knit glove coated with rubber, or heading 4015, HTSUSA, as clothing accessories of vulcanized rubber? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance. The gloves in question, style numbers 638 and 3115HAWE, are potentially classifiable in either heading 6116, HTSUSA, which provides for gloves, mittens, and mitts, knitted or crocheted, and heading 6216, HTSUSA, which provides for gloves, mitten and mitts, not knitted or crocheted, respectively, or heading 4015, HTSUSA, which provides for clothing accessories of vulcanized rubber. In order to properly classify the subject gloves, Note 1(ij) to Section XI , HTSUSA, Note 2(a) to chapter 40, HTSUSA, and Note 4 to chapter 59, HTSUSA, must be examined. Note 1(ij) to Section XI (textiles and textile articles) states that Section XI does not cover woven, knitted or crocheted fabrics impregnated, coated, covered or laminated with rubber or articles thereof of chapter 40. Note 2(a) to chapter 40, HTSUSA, states that chapter 40, HTSUSA, does not cover goods of Section XI. Chapter 59, HTSUSA, provides for impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. Note 4(a)(i) to chapter 59, HTSUSA, defines "rubberized textile fabric", in relevant part, as: textile fabrics impregnated, coated, covered or laminated with rubber: weighing not more than 1,500 g/m; Based on conversations with the National Import Specialist and a physical examination of the gloves, it is our belief that the subject gloves do not meet the weight specification stated in chapter 59, HTSUSA. The rubber coating on the gloves appears to be considerably less than the stated 1,500 g/m. As the submitted gloves are made of material which is considered textile by application of Note 4(a)(i) of chapter 59, HTSUSA, the gloves are considered textile products. As such, the gloves are excluded from chapter 40, HTSUSA, and are classifiable in heading 6116, HTSUSA, and 6216, HTSUSA, as appropriate, as gloves coated with rubber. HOLDING: Style number 638 is classified in heading 6116.10.7040, HTSUSA, which provides for, inter alia, gloves, mittens and mitts, knitted or crocheted, impregnated, coated or covered with rubber, other, other. The applicable rate of duty is 14 percent ad valorem. Style number 3115HAWE is classified in heading 6216.00.2840, HTSUSA, which provides for, inter alia, gloves, mittens and mitts, not knitted or crocheted, impregnated, coated or covered with rubber, other, other. The applicable rate of duty is 14 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints and requirements. Sincerely, John Durant, Director Commercial Rulings Division