HQ 086502: HRL 081233 modified. Gloves; textile; rubber; plastics;essential; character

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 086502

                                March 15, 1990




CLA-2 CO:R:C:G  086502  HP

CATEGORY:  Classification

Mr. Jonathan Shorts
International Development Systems, Inc.
Suite 520
735 15th Street, N.W.
Washington, DC  20005

RE:  HRL 081233 modified. Gloves; textile; rubber; plastics;
essential; character

Dear Mr. Shorts:

     This is in reference to HRL 081233 of September 19, 1989,
with
respect to our comments on the tariff treatment of hypothetical
vinyl covered gloves under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).

     In HRL 081233, we discussed how we would approach the
classification of gloves either cut and sewn from coated fabrics,
or gloves which have a textile lining dipped in or impregnated
with
rubber or plastics.  We stated that an analysis, under GRI 3(b),
as to which component imparted the essential character of the
gloves, would be required.

     After further deliberation, it is our opinion that this
essential character analysis may not always be appropriate.  We
have enclosed a copy of a ruling germane to this question.  We
hope
this is of help in eliminating any confusion resulting from our
previous ruling.

     Pursuant to 19 C.F.R.  177.9(d)(1) (1989), HRL 081233 of
September 19, 1989, is modified in conformity with the foregoing.


                                  Sincerely,


                             John Durant, Director
                          Commercial Rulings Division