HQ 081233: Vinyl covered gloves

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                  HQ 081233

                                 September 15, 1989


          CLA-2  CO:R:C:G DFC

          CATEGORY: Classification

          Mr. Jonathan Shorts
          International Development Systems Inc.
          Suite 520
          735 15th Street N.W.
          Washington, D.C.

          RE: Vinyl covered gloves

          Dear Mr. Shorts:

                In a letter dated October 27, 1987, you asked for our
          comments as to the tariff treatment of vinyl covered gloves under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).

          FACTS:

                Two types of gloves are involved.  One is a work glove that
          is cut and sewn from fabric that has been coated, filled, or
          impregnated with rubber or plastics.  The other type work glove
          is a textile lining or shell dipped in or impregnated with rubber
          or plastics.

          ISSUE:

                Are these gloves classifiable in the rubber or plastics
          chapters (40 and 39 respectively) or in the appropriate textile
          chapters (61 or 62)?

          LAW AND ANALYSIS:

                In applying the HTSUSA, the Customs Service must follow the
          terms of the statute.  Classification of goods under the HTSUSA
          is governed by the General Rules of Interpretation (GRI's). GRI 1
          provides that "classification shall be determined according to
          the terms of the headings and any relative section or chapter
          notes, and, provided such headings or notes do not otherwise
          require, according to [the remaining GRI's taken in order].  In
          other words, classification is governed first by the terms of the
          headings of the tariff and any relative section or chapter notes.















                                         -2-


                The following is our rationale for concluding that the
          gloves in issue are classifiable in accordance with GRI 3(b),
          HTSUSA, according to the component which imparts the essential
          character to them.

                GRI 2(b), HTSUSA, provides in pertinent part:

                      Any reference to goods of a given material or
                      substance shall be taken to include a reference
                      to goods consisting wholly or partly of such
                      material or substance.  The classification of
                      goods consisting of more than one material or
                      substance shall be according to the principles
                      of rule 3.

                GRI 3, HTSUSA, provides in pertinent part:

                3.    When, by application of rule 2(b) or for any
                      other reason goods are, prima facie, classifiable
                      under two or more headings, classification shall
                      be effected as follows:

                      (a)   The heading which provides the most specific
                            description shall be preferred to headings
                            providing a more general description.  However,
                            when two or more headings each refer to part
                            only of the materials or substances contained
                            in mixed or composite goods . . . those
                            headings are to be regarded as equally specific
                            in relation to those goods, even if one of them
                            gives a more complete or precise description of
                            the goods.

                      (b)   Mixtures, composite goods consisting of
                            different materials or made up of different
                            components . . . which cannot be classified by
                            reference to 3(a), shall be classified as if
                            they consisted of the material or component
                            which gives them their essential character,
                            insofar as this criterion is applicable.





















                                         -3-


                Classification of plastic or rubber coated fabric gloves
          must be made pursuant to GRI 3(b), HTSUSA, because (1) there is
          no heading or note that requires the classification under a
          specific heading; and (2) the glove is a composite article that
          cannot be classified in accordance with any rule preceding rule
          3(b).

          HOLDING:

                In view of the foregoing, plastic or rubber coated fabric
          gloves are classifiable according to their essential character,
          which in this instance is either plastic or rubber.  Thus,
          classification in chapters 39 and 40, respectively, is
          appropriate.

                                     Sincerely,




                                     John Durant, Director
                                     Commercial Rulings Division







































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