NY 863666: The tariff classification of a textile ski mitten fromKorea.

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.

                           
                                   NY 863666
                                   June 13, 1991                 
                     



CLA-2-62:S:N:N3H:354 863666   

CATEGORY:  Classification

TARIFF NO.: 6216.00.4600  

Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD  21046

RE:  The tariff classification of a textile ski mitten from
Korea.

Dear Ms. Bloom:

     In your letter dated May 21, 1991, you requested a tariff
classification ruling.         

     Your submitted sample, style T-Punch, is a toddler's mitten
with a woven textile shell described as 100% nylon except for the
palm side of the fingers which are of plastic coated textile. 
This glove also has plastic coated textile palm and thumb
reinforcement.  In addition, this glove has an additional layer
of foam padding across the back of the knuckles, internal
textile-backed vinyl reinforcement across the back of the
knuckles, a waterproof interliner, an elasticized wrist, and a
hook and clasp.  The back of the hand has a middle vent extending
from the base of the applied ribbed knit cuff to approximately
the middle of the back of the hand.  This vent is secured with a
hook and loop fastener.  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.

  Although your mitten is not similar in all material respects to
the glove before the court due to the presence of the back vent,
you have previously submitted evidence that the advertising and
sale of this mitten are for alpine skiing.  The back vent serves
as an enhancement of the traditional design in that the mitten is
easier to put on than traditional mittens and has cuffs tight
enough to keep the snow out.  The selection of the individual
materials and their placement indicate that this mitten will
perform well for toddlers and therefore, supports the marketing
and advertising of this mitten.
   
     The applicable subheading for style toddler mitt, will be
6216.00.4600, Harmonized Tariff Schedule of the United States
(HTS), which provides for  gloves, mittens and mitts: other: of
man-made fibers:... 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