HQ 082324: Diving 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 082324

                                   August 22, 1989



          CLA-2:CO:R:C:G  082324  SR

          CATEGORY:  Classification

          TARIFF NO.:  4015.19.50

          Mr. S.K. Lim
          Sam Jung Hwagong Co., Ltd.
          C.P.O. Box 2125 Seoul, Korea

          RE: Diving Gloves

          Dear Mr. Lim:

               This is in reference to your letter dated February 3, 1988,
          requesting the classification of diving gloves under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Korea was submitted.

          FACTS:

               The merchandise at issue is diving gloves.  The glove is a
          seamed glove that is made from a foamed rubber that has been
          vulcanized and blown.  The rubber is laminated on both sides with
          a knit man-made fabric.  There are small plastic dots on the palm
          side to provide grip.

          ISSUE:

               What is the classification of diving gloves?

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA, is governed by the
          General Rules of Interpretation (GRI), taken in order.  GRI 3(b)
          provides that composite goods consisting of different materials
          or made up of different components shall be classified as if they
          consisted of the material or component which gives them their
          essential character.  The gloves at issue are composed of rubber
          and textile materials.  In this case the rubber imparts the


















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          essential character.  The gloves are primarily made up of the
          rubber foam and are used for scuba diving to keep the hands dry
          and protected.  The textile does play an important role in
          protecting the rubber and making it easier to put the glove on
          over the hand, however, the rubber provides the most important
          function.

               Heading 4015, HTSUSA, provides for articles of apparel and
          clothing accessories (including gloves), for all purposes, of
          vulcanized rubber other than hard rubber.  The Explanatory Notes
          provide the official interpretation of the tariff at the
          international level.  The Explanatory Notes to heading 4015,
          HTSUSA, provide that this heading covers articles of apparel and
          clothing accessories (including gloves), e.g., protective gloves
          and clothing for surgeons, radiologists, divers, etc., whether
          assembled by means of an adhesive or by sewing or otherwise
          obtained.  It also states that the goods may be of rubber, with
          parts of textile fabric, when the rubber is the constituent
          giving the goods their essential character.  Because the rubber
          does impart the essential character of the gloves at issue they
          are classifiable under this heading.

          HOLDING:

               The diving gloves at issue are classifiable under subheading
          4015.19.50, HTSUSA, which provides for articles of apparel and
          clothing accessories (including gloves), for all purposes, of
          vulcanized rubber other than hard rubber, gloves, other, other.
          The rate of duty is 14 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division



























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