NY 863671: The tariff classification of textile a ski glove and mittenfrom Korea.

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.

                                   NY 863671

                                   June 13, 1991


CLA-2-62:S:N:N3H:354 863671; 863673   

CATEGORY:  Classification

TARIFF NO.: 6216.00.4600  

Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD  21046

RE:  The tariff classification of textile a ski glove and mitten
from Korea.

Dear Ms. Bloom:

     In your letter dated May 21, 1991, you requested a tariff
classification ruling.         

     Your submitted sample, style 1422, for NY Ruling 863671 is a
woman's mid-cuff glove with a woven textile shell described as
100% nylon except for the palm side of the fingers which are of
leather.  This glove also has leather palm and thumb
reinforcement.  In addition, this glove has an additional layer
of foam padding across the back of the knuckles, internal
textile-backed vinyl reinforcement across the back of the
knuckles, a waterproof interliner, a partially elasticized wrist,
and a hook and clasp. A one inch wide strap with a hook and loop
fastener extends from the side seam across the cuff and closes
through an O-ring.  This glove also has a three inch gauntlet
sewn into the wrist of the glove.  The gauntlet has elastic
gathers at the top end to hold it securely around the user's
forearm.  The placement and construction of the strap and the
gauntlet are so designed that, in event of a fall, snow will not
enter between the glove and the jacket.  The essential character
of this glove is imparted by the textile shell.

     Your submitted sample, style 1423, for NY Ruling 863673 is
similar to style 1422, except that it is a woman's mitten instead
of a glove. 

     In the case of Stonewall Trading Company v. United States,
64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that
certain vinyl gloves were properly classifiable under the
provision for other ski equipment, in item 734.97, TSUS (now
provided for in various U.S. subheadings).  These gloves were
found to have the following characteristics:

         1. a hook and clasp to hold the gloves
            together;



         2. an extra piece of vinyl stitched along
            the thumb portion to meet the stress
            caused by the flexing of the knuckles
            when the skier grasps the ski pole;

         3. an extra piece of red colored vinyl with
            padding reinforcement and inside
            stitching, which is securely stitched
            across the middle of the glove where the
            knuckles bend and cause stress;

         4. cuffs with an elastic gauntlet to hold
            the gloves firm around the wrist, so as
            to be waterproof, and to keep it securely
            on the hand.
  
  Noting that your glove and mitten are similar in all material
respects to the glove before the court, both styles show design
for use in alpine skiing.

     The applicable subheading for styles 1422 and 1423, will be
6216.00.4600, Harmonized Tariff Schedule of the United States
(HTS), which provides for  gloves, mittens and mitts: other: of
man-made fibers:... ski or snowmobile gloves, mittens and mitts. 
The rate of duty will be 5.5 percent ad valorem.   

  This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).

  A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                          Sincerely,

                                   
  
                                          Jean F. Maguire
                                     Area Director
                                     New York Seaport