HQ 951311: Decision on Application for Further Review of Protest No. XXXXXXXXXXXX; gloves, knitted with fourchettes; subheading 6116.93.9020, HTSUSA

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 951311

                          May 29, 1992


CLA-2  CO:R:C:T  951311  jb

CATEGORY:  Classification

TARIFF NO.:  6116.93.9020

District Director
P.O. Box 37260 ZIP 53237-0260
Milwaukee, Wisconsin 53110

RE:  Decision on Application for Further Review of Protest No.
     XXXXXXXXXXXX; gloves, knitted with fourchettes; subheading
     6116.93.9020, HTSUSA

Dear Sir:

     This is a decision on application for further review of a
protest timely filed on behalf of Milwaukee Glove Co., on July
22, 1991, against your decision regarding the classification of
gloves.  The entry, which is the subject of this ruling, was
liquidated on May 17, 1991.  Samples were provided to this
office.

FACTS:

     The submitted samples consist of the following:

1. Style 2004 is a men's black, finely knit nylon glove.  The   
   glove features a matching black, snap secured center vent and 
   fourchettes;

2. Style 1448L is a ladies' black, lined, finely knit nylon and  
   spandex glove.  The glove features matching black, thin      
   leather strip overlays on the fingers, thumb and back of the  
   hand, and fourchettes

     The gloves were originally entered under subheading
6216.00.5245, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for gloves, mittens and mitts,
not knitted or crocheted.
 
     The protestant contends that both styles are clearly
constructed of nonknit fabric.  The protestant also argues that
the essential character of Style 1448L comes from the outer
spandex portion and not the knit lining.  As such,the protestant
seeks classification, under HTSUSA, as gloves of man-made fibers,
with fourchettes.

ISSUE:

     Are the submitted samples, Style 2004 and 1448L, constructed
of knit or nonknit fabric?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA, is in
accordance with the General Rules of Interpretation (GRI's).  The
GRI's require that classification be determined according to the
terms of the headings and any relative section or chapter notes,
taken in order.  Where goods cannot be classified solely on the
basis of GRI 1, the remaining GRI's will be applied in the order
of their appearance.

     Customs has carefully examined the submitted gloves and
based upon a review of the Customs laboratory report, we find
that both Style 2004 and Style 1448L are made of knit fiber.

     Regarding the essential character of Style 1448L, as the
glove is composed of a knit lining, finely knit nylon and
spandex, and thin leather strips, which are classifiable under
separate headings in the nomenclature, essential character is
determined under GRI 3(b) and Explanatory Note (EN) VII to GRI
3(b).  

     GRI 3(b) provides that mixtures, composite goods consisting
of different materials or made up of different components, and
goods put up in sets for retail sale shall be classified as if
they consisted of the material or component which gives them
their essential character.  According to the EN, the official
interpretation of the HTSUSA at the international level, the
factor which determines the essential character will vary as
between different kinds of goods.  It may, for example, be
determined by the nature of the material or component, its bulk,
quantity, weight or value, or by the role of the constituent
material in relation to the use of the goods.

     In this case, the knit lining and the leather strip
overlays, play a minimal role in relation to the outer shell,
which gives the glove its shape or body.  Hence, classification
of Style 1448L was not based on its knit lining; classification
was based on the knit nylon and spandex, constituting as a whole,
the knit glove.

     Customs agrees with the decision classifying the gloves
under heading 6116, HTSUSA, which provides for gloves, mittens
and mitts, knitted or crocheted. 

HOLDING:

     Styles 2004 and 1448L were properly classified under heading
6116, HTSUSA, which provides for gloves, mittens and mitts, of
knitted materials.  However, the liquidated merchandise was
incorrectly classified under subheading 6116.93.9010, HTSUSA,
which provides for gloves, mittens and mitts, knitted or
crocheted: Of synthetic fibers: Other: Other: Without
fourchettes. The gloves are classified under subheading
6116.93.9020, HTSUSA, which provides for gloves, mittens and
mitts, knitted or crocheted: Of synthetic fibers: Other: Other:
With fourchettes. The applicable rate of duty is 19.8 percent ad
valorem and the textile category is 631.

     As the rate of duty under the classification indicated is
the same as the liquidated rate, you are instructed to deny the
protest in full.  A copy of this decision should be appended  to
the Form 19 Notice of Action furnished to the protestant.



                           Sincerely,




                           John Durant, Director