HQ 954925: Cotton knit glove liners; heading 6116; Explanatory Notes to heading 6116; GRI 2(a)

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 954925

                              November 15, 1993
CLA-2 CO:R:C:T  954925 NLP

CATEGORY: Classification

TARIFF NO.: 6116.92.6420

Mr. Steve Taylor
Ansell Edmont Industries
2906 Anaconda Road
Tarboro, NC  27886

RE:  Cotton knit glove liners; heading 6116; Explanatory Notes to
     heading 6116; GRI 2(a)   

Dear Mr. Taylor:

     This is in response to your letter of July 23, 1993, in
which you requested the classification of glove liners under the
Harmonized Tariff Schedule of the United States (HTSUS).  As the
glove liners are made of U.S. origin fabric and they will be
processed and assembled abroad, they may be eligible for a
partial duty exemption pursuant to subheading 9802.00.80, HTSUS. 
This inquiry is being handled by our Special Classifications
Branch and their response will be forwarded to you under separate
cover.   

FACTS:

     The article at issue is a glove liner that is made of U.S.
origin 100% knit cotton fabric.  In your letter, you have
outlined three scenarios in which the U.S. knit fabric for the
glove liners will be further processed in a Carribean country. 
The scenarios are as follows:

     1) The fabric is sent overseas in rolls, where the fabric
would be marked, cut, sewn and turned to create the liner.

     2) The fabric would be sent overseas in pre-marked small
blocks of fabric and then it would be cut, sewn together and
turned to form the liners.

     3) In the U.S. the fabric would be cut into the shape of 
glove liners.  The cut-to-shape components would then be sent
overseas where they would be sewn together and turned to create a
liner.

     In all three scenarios the imported item will be a completed
glove liner.  On return to the U.S., a cuff would be added and
the liner would be dipped in synthetic rubber.  This would be the

finished article and it will be sold as a work glove.  You
submitted a sample of the finished glove and its component parts
in different stages of processing. 

ISSUE:

     What is the tariff classification of an unfinished glove
liner that, when imported into the U.S., will have a cuff added
and will be dipped in rubber and sold as a work glove?

LAW AND ANALYSIS:

     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.  In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order. 

     Heading 6116, HTSUS, provides for "[g]loves, mittens and
mitts, knitted or crocheted."  The Harmonized Commodity
Description and Coding System Explanatory Notes to heading 6116
provide the following on page 844:

          This heading covers all knitted or crocheted gloves,   without distinction between those for women or girls and    those for men or boys.

          *         *         *         *         *

          The heading also covers unfinished gloves, knitted or  crocheted, provided they have the essential character of the
     finished article.

      As the articles are imported in an unfinished state, GRI
2(a) is also applicable.  GRI 2(a) states the following, in
pertinent part:

          Any reference in a heading to an article shall be taken
          to include a reference to that article incomplete or        unfinished, provided that, as entered, the incomplete       or unfinished article has the essential character of        the complete or finished article.  

Therefore, based on GRI 2(a) and the ENs to heading 6116, if the
glove liners have the essential character of the finished gloves,
they are classifiable in the heading for gloves.  


     It is our position that, in their imported condition, the
unfinished glove liners do have the essential character of the
complete or finished gloves.  The shape or outline of the glove
liners is that of a glove which may only be used for the final
finished product, namely a cuffed and rubber dipped cotton knit
glove.  The glove liner has also been turned and with the
exception of adding the cuff, the glove is virtually assembled. 
Moreover, the imported article has the appearance of a glove. 
Thus, as the glove liners in their imported condition have the
essential character of the finished gloves, they are classifiable
in heading 6116, HTSUS.  Specifically, the glove liners are
classifiable in subheading 6116.92.6420, HTSUS, which provides
for "[g]loves, mittens and mitts, knitted or crocheted: [o]ther:
[o]f cotton: [o]ther: [m]ade from a pre-existing machine knit
fabric: [w]ithout fourchettes: jersey type, brushed or napped
fabric."   

HOLDING:

     The glove liners are classified in subheading 6116.92.6420,
HTSUS.  The rate of duty is 25% per doz. pr. and the textile
category code is 331.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division