HQ 086331: Gloves

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 086331

                                   April 20, 1990



          CLA-2:CO:R:C:G  086331  SR

          CATEGORY:  Classification

          TARIFF NO.:  6116.10.1510

          Coline Han
          Qualiwell Products USA Inc.
          25028 S. Broadwell Ave.
          Harbor City, CA 90710

          RE: Gloves

          Dear Ms. Han:

               This is in reference to your inquiry dated January 16, 1990,
          requesting the tariff classification of gloves under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  It is assumed for the purpose of the reply that the
          gloves are the product of a country entitled to the general rates
          of duty.

          FACTS:

               The merchandise at issue is knit cotton gloves that are
          coated with vinyl.  Three different styles were submitted.  They
          are gardening style gloves with wrist cuffs made of the same
          material as the rest of the glove.  One style is a solid color
          yellow fabric that is completely coated with vinyl.  One is a
          green print fabric that is completely coated with vinyl.  The
          third sample is almost entirely made up of a solid blue fabric
          that is coated with vinyl, except for the back of the three outer
          fingers.  The back panels of the three outer fingers are
          constructed of an uncoated printed cotton fabric.  The gloves do
          not have fourchettes.  They are made from a vinyl coated cotton
          knit fabric that is cut, then sewn into finished gloves.  The
          gloves are over 50 percent by weight of plastics.  





















                                         -2-

          ISSUE:

               What is the classification of the gloves at issue?

          LAW AND ANALYSIS:

               Subheading 6116.10, HTSUSA, provides for gloves that are
          impregnated, coated or covered with plastics or rubber.  Chapter
          59 provides for impregnated, coated, covered or laminated textile
          fabrics.  According to Chapter Note 2(a) to chapter 59, fabrics
          that are impregnated, coated, covered or laminated with plastics
          are fabrics in which the impregnation, coating or covering can be
          seen with the naked eye with no account taken of any resulting
          change of color.

               The gloves at issue are visibly coated with a thick layer of
          plastic.  Therefore, they are classifiable as gloves that are
          impregnated, coated or covered with plastics.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          6116.10.1510, HTSUSA, as gloves, mittens and mitts impregnated,
          coated or covered with plastics or rubber, other, without
          fourchettes, cut and sewn from preexisting machine-knit fabric
          that is impregnated, coated or covered with plastics or rubber,
          of vegetable fibers, containing over 50 percent by weight of
          plastics or rubber.  The rate of duty is 25 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division




























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