The tariff classification of gloves from China. Eligibility under 9802.00.80.

NY C81172 November 17, 1997 CLA-2-61:RR:NC:TA:354 C81172 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Mr. Milton Weinberg Norman Krieger, Inc. P.O. Box 92599 Los Angeles, California 90009 RE: The tariff classification of gloves from China. Eligibility under 9802.00.80. Dear Mr. Weinberg: In your letter dated October 29, 1997, on behalf of Simpson Fire Suit Inc., you requested a tariff classification ruling and information regarding eligibility about 9802 tariff provisions. You have indicated that the submitted glove sample, product number 39026, is intended for use by the refueler or other pit crew members of auto racing teams. The glove has a complete backside and a sewn-in 3 inch wide by 12 inch long tubular extension sleeve constructed of knitted aramid (Nomex) fabric. This fabric is heat resistant. Leather suede comprises the remainder of the glove, including the palmside, overlayed palm patch, fourchettes, and backside fingertip patches and half thumb. The glove features a 1 1/2 inch wide elasticized wrist cuff, a "Simpson Race Products" label attached on the backside leather tab strap which closes by means of hook and loop fabric and a rubberized "Wrenchers" label sewn on backside above the cuff. The cumulation of features shows a design for use by pit crew members in the sport of auto racing. We find that the above-described glove is a composite good whose essential character is not clearly imparted by either the aramid fabric or the leather suede material. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, a sports glove made of synthetic fibers comes last. The applicable subheading for product number 39026 will be 6116.93.0800, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 4.7 percent ad valorem. You have indicated that the U. S. manufactured aramid fabric will be exported in rolls for cutting and assembly in China. You have inquired regarding the eligibility under 9802 for gloves manufactured from rolls of this U.S. fabricated material shipped to a foreign country. You also inquired whether cut units of this U.S. origin material shipped from the U.S. for assembly in a foreign country are eligible for treatment under 9802. Heading 9802 provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component. Uncut fabrics exported in rolls from which glove components will be cut according to a pattern are not regarded as fabricated components. With regards to gloves manufactured from the U.S. cut units it appears that they may be eligible for a partial duty exemption under 9802. However, your letter provides insufficient detail to determine the applicability of this provision. Details as to the form of these items when imported into the foreign country and as to the exact processes performed on them during the manufacture of the gloves would be necessary for making such a determination. Please note that the cost or value of the U.S. origin fabric will represent an assist under Section 402 of the Tariff Act (TA). The term "assist" is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, and free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S. under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists; but only the first, encompassing "materials, components, parts and similar items incorporated in the imported merchandise," is potentially relevant to the instant situation. As an assist, the value of the fabric would be added to the processing costs before the ad valorem rate of duty is applied pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See, Section 152.103(d), Customs Regulations (19 CFR 152.103(d)). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division