us-cbp-cross-rulings-ny-818710•NY 818710: The tariff classification of ski gloves from China.
NY 818710: The tariff classification of ski gloves from China.
us-cbp-cross-rulings-ny-818710NY 818710: The tariff classification of ski gloves from China.Guidance
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 818710
February 8, 1995
CLA-2-62:RR:NC:WA 354 818710
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 ski gloves from China.
Dear Ms. Bloom:
In your letter dated January 16, 1996, you requested a tariff classification ruling.
You have submitted three samples. Style 1059, is a ski glove with a woven textile shell of 100% nylon. The palm-side has a textile-backed, textured vinyl overlay on the palm and thumb. The glove also has vinyl reinforcement and additional foam padding over the knuckles, an elasticized wrist, fourchettes, and a hook and clasp. The essential character of the glove is imparted by the textile shell.
Style 1060, is a ski glove with a woven textile shell of 100% nylon. The palm-side has a textile-backed, textured vinyl overlay on the palm and thumb. The glove also has vinyl reinforcement and additional foam padding over the knuckles, a partially elasticized wrist with a drawcord, fourchettes, and a hook and clasp.
Style 1061, is a ski glove with a woven textile shell of 100% nylon. The palm-side has a textile-backed, textured vinyl overlay on the palm and thumb. The glove also has vinyl reinforcement and additional foam padding over the knuckles, an elasticized wrist, fourchettes, and a hook and clasp.
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.
All styles conform to C.D. 4023 and would be classifiable as alpine ski gloves.
The applicable subheading for all styles, will be 6216.00.4600, Harmonized Tariff Schedule (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snow mobile gloves, mittens and mitts. The rate of duty will be 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880.
Sincerely,
Roger J. Sivestri
Director
National Commodity
Specialist Division
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