HQ 084283: Reconsideration of NYRL 837341

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 084283

                                   August 10, 1989



          CLA-2:CO:R:C:G  084283  SR

          CATEGORY:  Classification

          TARIFF NO.:  6216.00.3040

          Mr. Joel N. Meyer
          P.O. Box 11809
          St. Paul, MN 55111

          RE:  Reconsideration of NYRL 837341

          Dear Mr. Meyer:

               This is in reference to your letter dated April 3, 1989,
          requesting reconsideration of NYRL 837341, dated March 10, 1989,
          which classified garden gloves under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA).  Samples
          produced in China were submitted.

          FACTS:

               The merchandise at issue is garden gloves.  The gloves are
          composed of woven cotton material on the back and as a cuff
          around the wrists, and knit material with a layer of plastic on
          the palm side of the glove.  There are three decorative plastic
          strips across the back of the hand.  The plastic strip nearest to
          the wrist has a Velcro-type closure to allow the wearer to fit
          the glove tightly to the hand.  The fourchettes are made of woven
          cotton.

          ISSUE:

               Whether the gloves at issue are of textile or plastic for
          classification purposes.

          LAW AND ANALYSIS:

               The glove at issue is made up of cotton on the back and a
          fabric with a layer of plastic on the palm.  The plastic coating


















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          changes the surface character of palm of the glove and the
          plastic is visible to the naked eye, therefore, the fabric that
          makes up the palm of the glove is considered plastic coated.
          Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI), taken in order.  Under
          GRI 3(b) the material that imparts the essential character of the
          glove must be determined.

               The glove is worn while gardening.  The plastic coated palm
          protects the hand, helps keep it dry, and provides a grip for
          holding gardening tools.  The back cotton side of the glove
          serves no special function.  It is the plastic coated palm that
          imparts the essential character of the glove.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          6216.00.3040, HTSUSA, as gloves, impregnated, coated or covered
          with plastics or rubber, with fourchettes, other.  The rate of
          duty is 14 percent ad valorem.

               NYRL 837341, dated March 10, 1989, is hereby modified in
          accordance with this ruling.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division

































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference