HQ 953768

July 23, 1993

CLA-2 CO:R:C:T 953768 CAB

CATEGORY: Classification

TARIFF NO.: 6116.10.7040

District Director of Customs

Federal Building

Room 198

N.W. Broadway & Glisan Sts.

Portland, Oregon 97209

RE: Request for Further Review of Protest No. 2904-93-100062,

dated March 15, 1993, concerning the classification of knit

textile gloves coated with plastics

Dear Sir:

This ruling is in response to the protest that was filed by

Saf-T-Gard International Inc., on March 15, 1993, against your

decision concerning the classification of a glove coated with

compact plastic vinyl (PVC). No sample was submitted for

examination.

FACTS:

The merchandise in question, Style 620, is a long cotton

knit work glove which is coated with PVC. The protestant

submitted a photocopy from the seller\'s catalog that depicted the

glove in question. The catalog declared that the glove was

\"suitable for light duties, production line work, fishery,

gardening, farming, etc.\"

This protest concerns entries of the subject merchandise

that was liquidated by your port. The gloves were liquidated

under subheading 6116.10.7040 of the Harmonized Tariff Schedule

of the United States Annotated (HTSUSA), which provides for

gloves coated or covered with plastics. The gloves were entered

under subheading 3926.20.1050, HTSUSA, which provides for plastic

clothing accessories (including gloves).

The protestant contends that because the glove is seamless,

the knit cotton portion, which he refers to as a liner, should be

disregarded and classification should be based on GRI 3(b).

ISSUE:

Whether the glove at issue is properly classifiable under

Heading 3926, HTSUSA, as other articles of plastics, or under

Heading 6116, HTSUSA, as a knit glove coated with plastics?

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. Merchandise

that cannot be classified in accordance with GRI 1 is to be

classified in accordance with subsequent GRI\'s, taken in order.

The glove in question is potentially classifiable under two

distinct headings. Heading 6116, HTSUSA, is the provision for

gloves, mittens and mitts, knitted or crocheted. The other

possibility is Heading 3926, HTSUSA, which is the provision for

other articles of plastics.

The protestant states that the merchandise in question can

not be classified solely on the basis of GRI 1. The protestant

further maintains that since the glove in question is comprised

of plastic and a nylon textile lining, that the glove should be

classified on the basis of GRI 3(b). GRI 3(b) provides that the

material or component which imparts the essential character to

the goods will determine the classification. The protestant

asserts that the plastic portion imparts the essential character

of the glove in question and the item should be classified under

Heading 3926, HTSUSA.

Customs confronted the issue of the proper tariff

classification for gloves comprised of textile material and

plastic coatings in Headquarters Ruling Letter (HRL) 088539,

dated June 3, 1991, HRL 086358, dated June 19, 1991, and HRL

089847, dated December 3, 1991. In all of the cited rulings,

Customs based classification on GRI 1 and stated that some prior

rulings had erroneously utilized GRI 3(b) to classify similar

merchandise without first considering GRI 1. Accordingly, GRI 1

governs the classification of the instant merchandise.

In order to properly classify the instant item (plastic and

textile article), Note 2(1) to Chapter 39, HTSUSA, Note 1(h) to

Section XI, HTSUSA, and Note 2 to Chapter 59, HTSUSA, must be

consulted. Note 2(1) to Chapter 39, HTSUSA, states, that this

Chapter does not cover goods of Section XI (textiles and textile

articles). However, Note 1(h) to Section XI, HTSUSA, maintains

that the provisions in that section do not cover woven, knitted

or crocheted fabrics, felt of nonwovens, impregnated, coated,

covered or laminated with plastics, or articles thereof, of

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

pertinent part that Heading 5903, HTSUSA, 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, despite the protestant\'s assertions otherwise,

the textile component of the glove is present for more than mere

reinforcement. The textile material allows the glove to be put

on and removed without difficulty. Also, the textile material

permits the glove to be worn more comfortably since plastic

directly against a wearer\'s skin would invite and trap

perspiration. Since the instant glove is not subject to any of

the relevant exclusions of Note 2(a) to Chapter 59, HTSUSA, it is

considered to be \"of textile\" with regard to tariff

classification.

The protestant refers to the knit textile portion of the

glove as a \"liner\". The protestant further states that an

examination of the glove section of the Tariff Schedules of the

United States Annotated (TSUSA), its\' legislative and judicial

history, manifests that wording was included to show that glove

linings without seams were to be disregarded when determining

tariff classifications; and since there is no language to the

contrary in the HTSUSA, the practice should be carried over when

classifying goods pursuant to the HTSUSA. When classifying goods

in accordance with the HTSUSA, Customs generally looks to

specific headings, chapter notes, section notes, and the

Explanatory Notes to the Harmonized Commodity Description and

Coding System (EN). It is important to emphasize that the HTSUSA

replaced the TSUSA and if the HTSUSA is silent on an issue or

policy espoused in the TSUSA, it does not suggest that the

position is somehow carried over into the interpretation of the

HTSUSA.

As the HTSUSA makes no mention of disregarding seamless

liners, Customs will consider the glove in its entirety. The

instant glove is specifically provided for in Section XI, HTSUSA,

as a textile article, and can be classified solely on the basis

of GRI 1. Accordingly, the glove in question is classifiable

under Heading 6116, HTSUSA, as a glove coated with plastics.

HOLDING:

Based on the foregoing, the glove in question is

classifiable under subheading 6116.10.7040, HTSUSA, which

provides for gloves coated with plastics. The applicable rate of

duty is 14 percent ad valorem.

The protest should be denied. A copy of this decision

should be attached to the Customs Form 19 and provided to the

protestant as part of the notice of action.

Sincerely,

John Durant, Director