HQ 085247: Reconsideration of NYRL 839679

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 085247

                                 September 07, 1989



          CLA-2:CO:R:C:G  085247  SR

          CATEGORY:  Classification

          TARIFF NO.:  6116.93.2010

          Ms. Beth C. Brotman
          Siegel, Mandell & Davidson, P.C.
          One Whitehall Street
          New York, N. Y. 10004

          RE: Reconsideration of NYRL 839679

          Dear Ms. Brotman:

               This is in reference to your letter dated May 10, 1989,
          requesting the reconsideration of New York Ruling Letter (NYRL)
          839679, dated April 27, 1989, which concerned the classification
          of gloves.

          FACTS:

               The merchandise at issue is a man's dress glove.  It is
          composed of acrylic knit fabric.  It has a full overlaid leather
          back and a small leather patch on the palm side.  The importer
          states that the cost of the leather is $11.86 per dozen, and the
          cost of the acrylic is $2.79 per dozen.  NYRL 839679 Classified
          the glove in subheading 6116.93.2010, Harmonized Tariff Schedule
          of the United States Annotated (HTSUSA), under General Rule of
          Interpretation (GRI) 3(a), HTSUSA (most specific of competing
          provisions).

          ISSUE:

               Whether the gloves at issue are classifiable as gloves of
          leather or of textile.

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is governed by the
          GRI's, taken in order.  The glove at issue is made up of leather

















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          and textile material.  As such, the glove at issue is a composite
          good consisting of different materials as provided for in GRI
          3(b).

               The glove is described, in part, by two HTSUSA provisions,
          subheadings 4203.29, and 6116.93, which are regarded as equally
          specific since each refers to part only of the materials
          comprising the composite good.  Thus, under GRI 3(b) the material
          that imparts the essential character of the glove must be
          determined.  The glove at issue has a leather overlay on the
          back.  Although the leather overlay costs more that the textile,
          it functions only to provide some extra warmth and help the knit
          portion of the glove keep its shape.  It is the knit acrylic
          portion of the glove that makes up most of the glove; it provides
          the structure of the glove and warmth for most of the hand.
          Because the leather is on the back of the glove, it would not be
          of much assistance in keeping the hand dry.  It is the textile
          material of the glove at issue that imparts the essential
          character.

          HOLDING:

               Pursuant to GRI 3(b), HTSUSA, the glove at issue is
          classifiable under subheading 6116.93.2010, which provides for
          gloves, mittens and mitts, knitted or crocheted, of synthetic
          fibers, other without fourchettes.  The textile category number
          is 631, the rate of duty is 19.8 percent ad valorem.  The
          reasoning of NYRL 839679 is hereby modified accordingly.

               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 renegotiations and
          changes, to obtain the most current information available, 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 your local Customs office.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division

















          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference