HQ 084537: Reconsideration of NYRL 838648

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 084537

                                        June 14, 1989


          CLA-2 CO:R:C:G  084537 DSN

          CATEGORY:  Classification

          TARIFF NO.:  4203.29.1800

          Mr. Donald J. Unger, Esquire
          Kazumane V. Kanor, Esquire
          Barnes, Richardson & Colburn
          200 East Randolph Drive
          Chicago, Illinois 60601

          RE:  Reconsideration of NYRL 838648

          Dear Messrs. Unger and Kanor:

                This ruling letter is in response to your request for
          reconsideration of NYRL 838648 of April 12, 1989, regarding the
          classification of work gloves under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA).  A sample
          produced in China was submitted for examination.

          FACTS:

                The submitted sample, style NB725K is a men's work glove.
          The glove has a leather palm, leather knuckle strap, leather
          finger tips and thumb.  The back and applied cuff is composed of
          cotton woven fabric.

                In NYRL 838648, the glove was classified under subheading
          6216.00.3810, HTSUSA.

          ISSUE:

                Whether the glove is correctly classified under subheading
          6216.00.3810, HTSUSA.

          LAW AND ANALYSIS:

                Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI's), taken in order.  The
          glove at issue cannot be classified pursuant to GRI 1 since more












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          than one heading describes the glove.  The leather component of
          the glove constitutes more than trimming (see the general
          Explanatory Notes to Chapter 62, HTSUSA) and thus cannot be
          ignored for tariff purposes.

                Since the glove at issue is composed of leather and textile
          classification is according to GRI 3.  Previously, our position
          regarding similar gloves was that GRI 3(a) applied, resulting in
          the heading providing the most specific description being
          applicable.  HRL 082149 of March 20, 1989.  However, after
          reviewing your submissions, we conclude that the two competing
          provisions, heading 4203 and heading 6216, are equally specific,
          and therefore, GRI 3(b) is applicable.

                Heading 4203, HTSUSA, provides for articles of apparel and
          clothing accessories, of leather or of composition leather.  The
          chapter notes to chapter 42, state that for the purposes of
          heading 4203, the expression "articles of apparel and clothing
          accessories" applies, inter alia, to gloves.   This note is
          incorporated into heading 4203 so that the heading covers gloves
          of leather.

                Heading 6216, HTSUSA, provides for gloves, mittens and
          mitts.  The chapter notes to Chapter 62 state that the chapter
          applies to made up articles of any textile fabric.  As with the
          notes to chapter 42, this note is incorporated into heading 6216,
          and the provision covers gloves of textile.  Since both headings
          are equally specific as to the description of this merchandise,
          we cannot determine classification according to GRI 3(a).

                GRI 3(b) provides that mixtures, composite goods consisting
          of different materials, which cannot be classified by GRI 3(a),
          shall be classified according to their essential character.  The
          Explanatory Notes constitute the official interpretation of the
          tariff at the international level.  According to the Explanatory
          Notes, essential character may be determined by the nature of the
          component, its bulk, quantity, weight or value, or by the role of
          a constituent material in relation to the use of the goods.

                With respect to the glove at issue, the quantity, weight
          and value of the leather is significantly greater that the
          textile.  The leather portions protect the wearer while working.
          Thus, it is the leather that imparts the essential character of
          the glove.  In HRL 083537 of May 2, 1989, a leather and textile
          golf glove was classified by applying GRI 3(b), whereby the glove
          was classified under subheading 4203.21.8030, HTSUSA.                  
















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          HOLDING:

                The glove at issue is classified under subheading
          4203.29.1800, HTSUSA, which provides for articles of apparel and
          clothing accessories, of leather or of composition leather,
          gloves, mittens and mitts, other, other, other, and dutiable at
          the rate of 14 percent ad valorem.

                HRL 082149 of March 20, 1989, and all other rulings
          inconsistent with the above, are hereby modified accordingly.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division