HQ 955193

April 19, 1994

CLA-2 CO:R:C:T 955193 HP

CATEGORY: Classification

TARIFF NO.: 6116.10.7040

Mr. Daniel Holland

District Director

U.S. Customs Service

1000 2ND Avenue, Room 2200

Seattle, WA 98104

RE: Application for Further Review of Protest 3001-93-100561.

Plastic coated gloves.

Dear Mr. Holland:

This is in reply to your Memorandum PRO-4:SE:C:E LB,

forwarding an Application for Further Review of Protest 3001-93-

100561, timely filed by LFS, Inc.

FACTS:

The Protest concerns ten different styles of gloves which

were rate advanced by the field import specialist. The gloves

are constructed of a knit backing completely coated on the outer

surface with non-cellular plastics. See Customs Laboratory

Report No. 8-90-10313-001. The entire shipment of gloves was

originally entered under subheading 3926.20.1050, HTSUSA, as

gloves of plastics. Based upon a communication from the National

Import Specialist via a CF 6431A dated July 24, 1990, the gloves

were re-classified under subheading 6116.10.3540, HTSUSA, as

gloves of textiles. The Protestant asserts that these gloves are

classifiable within Chapter 39, HTSUSA, because they are seamless

and are articles of plastics.

ISSUE:

Whether the gloves are articles of plastics or articles of

textiles under the HTSUSA?

LAW AND ANALYSIS:

Heading 6116, HTSUSA, provides for gloves, mittens and

mitts, either knitted or crocheted. Heading 3926, HTSUSA,

provides for other articles of plastics, including gloves. The

General Rules of Interpretation (GRIs) to the HTSUSA govern the

classification of goods in the tariff schedule. GRI 1 states, in

pertinent part, that such \"classification shall be determined

according to the terms of the headings and any relative section

or chapter notes. . . .\" Goods which cannot be classified in

accordance with GRI 1 are to be classified in accordance with

subsequent GRIs, taken in order. Note 2(l) to Chapter 39,

HTSUSA, states that the Chapter does not cover goods of Section

XI (textiles and textile articles). Note 1(h) to Section XI,

however, excludes, inter alia, articles of knitted or crocheted

fabrics coated, covered, impregnated or laminated with plastics,

of Chapter 39. Finally, Note 2 to Chapter 59, HTSUSA, states, in

pertinent part, that Heading 5903 applies to:

\(a\) Textile fabrics, impregnated, coated,

covered or laminated with plastics, whatever

the weight per square meter and whatever the

nature of the plastic material (compact or

cellular), other than:

\(5\) Plates, sheets or strip of

cellular plastics combined with

textile fabric, where the textile

fabric is present merely for

reinforcing purposes (Chapter 39).

In this case, the textile component of the gloves are

present for more than mere reinforcement. The textile material

allows the gloves to be put on and removed without difficulty.

In addition, the textile material permits the gloves to be worn

more comfortably, since plastic directly against the wearer\'s

skin would invite and trap perspiration. Since the gloves does

not meet the above-cited exclusions, they are considered \"of

textiles.\" Accordingly, they must be classified within Section

XI, HTSUSA, as knit gloves.

HOLDING:

As a result of the foregoing, the instant merchandise is

classified under subheading 6116.10.7040, HTSUSA, as gloves

coated or covered with plastics or rubber, without fourchettes.

The applicable rate of duty is 14 percent ad valorem.

You are instructed to Deny the Protest in full. In

accordance with Section 3A(11)(b) of Customs Directive 099 3550-

065, dated August 4, 1993, Subject: Revised Protest Directive,

this decision should be mailed by your office to the protestant

no later than 60 days from the date of this letter. Any

reliquidation of the entry in accordance with the decision must

be accomplished prior to the mailing of the decision. Sixty days

from the date of the decision the Office of Regulations & Rulings

will take steps to make the decision available to Customs

personnel via the Customs Rulings Module in ACS, and to the

public via the Diskette Subscription Service, Lexis\~, Freedom of

Information Act, and other public access channels.

A copy of this ruling letter should be attached to the entry

documents filed at the time this merchandise is imported. If the

documents have been filed without a copy, this ruling should be

brought to the attention of the Customs officer handling the

transaction.

Sincerely,

John Durant, Director

Commercial Rulings Division