us-cbp-cross-rulings-hq-951529•HQ 951529: Modification of PC 857563 of December 6, 1990; Pre-entryClassification of work gloves and golf gloves
HQ 951529: Modification of PC 857563 of December 6, 1990; Pre-entryClassification of work gloves and golf gloves
us-cbp-cross-rulings-hq-951529HQ 951529: Modification of PC 857563 of December 6, 1990; Pre-entryClassification of work gloves and golf glovesGuidance
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 951529
July 31, 1992
CLA-2 CO:R:C:T 951529 CAB
CATEGORY: Classification
TARIFF NO.: 6116.10.1820
Mr. C. J. Vaught
Great Southern Corporation
3607 Regal Boulevard
Memphis, TN 38118
RE: Modification of PC 857563 of December 6, 1990; Pre-entry
Classification of work gloves and golf gloves
Dear Mr. Vaught:
The District Director of Customs, New Orleans, has requested
that this office review Pre-entry Classification Ruling (PC)
857563, dated December 6, 1990. Upon our review of that ruling,
we have found it in error. Accordingly, this ruling modifies PC
857563.
FACTS:
Styles WA8313A and WA8313B are the two types of gloves in
question. Both gloves are constructed of a brown cotton jersey
knit fabric. The gloves were pre-classified under subheading
6216.00.1520 (superceded by subheading 6216.00.1220) of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). This provision provides for woven gloves, impregnated,
coated or covered with plastics or rubber, without fourchettes,
cut and sewn from pre-existing machine-woven fabric that is
impregnated, coated or covered with plastics or rubber.
ISSUE:
Whether PC 857563 correctly classified the instant articles
under subheading 6216.00.1520, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.
Heading 6116 provides for gloves, mittens and mitts, knitted
or crocheted. The articles in question are instantly
recognizable as gloves. The instant articles also are
constructed from knit fabric. Accordingly, they are not
classifiable under subheading 6216.00.1520, which provides for
woven gloves, they are properly classifiable in subheading
6116.10.1820, HTSUSA.
HOLDING:
Based on the foregoing, Styles WA8313A and WA313B are
properly classifiable in subheading 6116.10.1820, which provides
for gloves, mittens and mitts, knitted or crocheted. The
applicable rate of duty is 25 percent ad valorem and the textile
restraint category is 331.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying PC
857863 to reflect the above classification effective with the
date of this letter. However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of the date of this letter.
This notice to you should be considered a modification of PC
857863 under 10 CFR 177.9(d)(1). It is not be applied
retroactively to PC 857863 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions of merchandise of this type, PC 857863 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may at your discretion, notify this office and apply
for such relief from the binding effects as may be warranted by
the circumstances. However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division
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