HQ 953181: Classification of two styles of woven man-made fiber mittens;6216.00.4600, HTSUSA; Stonewall Trading Company v. United States,64 Cust. Ct. 482, C.D. 4023 (1970); HRL 089930 (8/16/91) affirmedas subject merchandise is different than mittens at issue.

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 953181

                         April 21, 1993

CLA-2 CO:R:C:T 953181 SK

CATEGORY: Classification

TARIFF NO.: 6216.00.4600

Judy A. Meszaros
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: Classification of two styles of woven man-made fiber mittens;
6216.00.4600, HTSUSA; Stonewall Trading Company v. United States,
64 Cust. Ct. 482, C.D. 4023 (1970); HRL 089930 (8/16/91) affirmed
as subject merchandise is different than mittens at issue.

Dear Ms. Meszaros:

     This is in reply to your letter of January 7, 1993,
requesting the tariff classification of two styles of mittens and
a review of Headquarters Ruling Letter (HRL) 089390, dated August
16, 1991.  Samples of the subject merchandise were submitted for
Customs' examination.

FACTS:

     Style B-4092 Mould 10 is a ladies' fully lined mitten
constructed of a woven man-made fiber shell.  The mitten features
textile-backed vinyl palm and thumb overlaid reinforcement,
elasticized wrists, a waterproof inner liner and a hook and clasp
closure.  The mitten has an additional layer of foam padding and
textile-backed vinyl which extends internally across the back of
the knuckles.  A vinyl label with the word "CHALLENGE" is sewn
across the back of the hand. 

     The men's mitten is similarly constructed except that it
does not have a vinyl "CHALLENGE" label.  A fabric label
identifies the mitten as Style B-4092 Mould 12.

ISSUE:

     Whether the submiited samples are classifiable as mittens
specially designed for use in sports, including skiing, under
subheading 6216.00.4600 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?


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LAW AND ANALYSIS: 

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with 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.

     The threshold question is whether the submitted mittens have
been specially designed for use in sports, including skiing, so
as to warrant classification as such under heading 6216, HTSUSA. 
Several characteristics deemed indicative of such design were
enumerated in Stonewall Trading Company v. United States, 64
Cust. Ct. 482, C.D. 4023 (1970).  In Stonewall, the Court held
that certain vinyl gloves were classifiable as "other ski
equipment" in item 734.97, TSUS, (now provided for in various HTS
subheadings) because the gloves were deemed to have been
especially designed for use as ski gloves by exhibiting the
following: 

     1) A hook and clasp to hold the gloves together;

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

     3) An extra piece of 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.

     These criteria are not prerequisites mandated of all ski
gloves and mittens.  Rather, they provide a guideline intended to
aid in determining whether certain gloves and mittens have been
designed for use in skiing.  These criteria are neither
mandatory, nor all-inclusive, and a case by case analysis will be
used by Customs in determining whether a mitten's design merits
classification as a ski mitten under heading 6216, HTSUSA.  See
Headquarters Ruling Letter (HRL) 951294, dated August 28, 1992. 

     Upon examination of the submitted samples, it is apparent
that all of the ski glove criteria enumerated in Stonewall have 
been met: the mittens have a hook and clasp; there is an extra
piece of vinyl reinforcement overlaid on the thumb; there is an 

                              - 3 -

extra piece of padding and vinyl reinforcement over the knuckle
area; and the gloves have elasticized cuffs.  The overall 
physical characteristics of the mittens are such that they appear
eminently suitable for use in skiing and the mittens possess no
feature which would interfere with this activity.  Accordingly,
the submitted samples are both classifiable as mittens designed
for use in skiing.

     You request this office to review HRL 089390 in which
Customs classified a ladies' mitten, referenced Kmart Code 80-
35-43, and a men's mitten, referenced Kmart Code 80-34-77, as not
specially designed for use in skiing under 6216.00.1830, HTSUSA. 
In HRL 089390 it was determined that the lack of knuckle
reinforcement and the failure to provide additional evidence that
the mittens were principally used in the sport of skiing led to
the conclusion that the mittens were not specially designed for
use in sports.  The items the subject of HRL 089390 are not the
same merchandise as that currently under review.  The mittens
presently at issue have a different shell design, their Kmart
style numbers are different, and they have knuckle
reinforcements.  Accordingly, we are not willing to modify the
holding in HRL 089390; the subject merchandise before us now is
distinguishable from the mittens the subject of that ruling and
warrants a different classification.

HOLDING:

     The mittens at issue, referenced Kmart Code Style B-4092
Mould 10 and Kmart Code Style B-4092 Mould 12, are classifiable
under subheading 6216.00.4600, HTSUSA, which provides for gloves,
mittens and mitts: impregnated, coated or covered with plastics
or rubber: of man-made fibers: other gloves, mittens and mitts,
all the foregoing specially designed for use in sports, including
ski and snowmobile gloves, mittens and mitts.  The rate of duty
is 5.5 percent ad valorem.  There is no textile quota category
applicable to the subject merchandise at this time.

     Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs
office prior to importation of this merchandise to determine the
current status of any import restraints or requirements.



                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division