HQ 087323: Modification of New York Ruling Letter 850056; coated vinyl lady's dress glove; gloves with fourchettes.

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 087323

                         October 5, 1990


CLA-2 CO:R:C:G 087323 KWM

CATEGORY: Classification

TARIFF NO.: 6116.10.6040

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota  55440-1392

RE:  Modification of New York Ruling Letter 850056; coated vinyl
     lady's dress glove; gloves with fourchettes.

Dear Ms. Webster:

     In a letter to you dated March 9, 1990, our New York office
issued a binding classification ruling, New York Ruling Letter
(NYRL) 850056, for merchandise described as a coated vinyl lady's
dress glove.  A copy of that letter is attached.  Following the
issuance of that letter, we have determined that the classification
provided is incorrect, and should be modified as provided below.

FACTS:

     The glove, an insulated lady's dress glove (style 350), is
described in detail in NYRL 850056.  The pertinent feature for this
modification is the presence of fourchettes.

     NYRL 850056 classified the glove in subheading 6116.10.2510
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for gloves, mittens and mitts impregnated,
coated or covered with plastics or rubber, without fourchettes,
containing over 50 percent by weight of plastics or rubber.

ISSUE:

     What is the proper classification under the HTSUSA for the
gloves at issue?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's).  The systematic detail of
the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the terms
of the headings of the tariff schedule and any relevant Section or
Chapter Notes.

     The terms of the subheading under which NYRL 850056 classified
the goods at issue provide for classification of gloves without
fourchettes.  An examination of the gloves reveals that fourchettes
are, in fact, a feature of their construction.  Therefore, the NYRL
850056 does not properly classify the gloves by application of GRI
1.  The gloves are correctly classified in subheading 6116.10.6040,
HTSUSA, which provides for gloves with fourchettes.

HOLDING:

     New York Ruling Letter 850056 is hereby modified.  The gloves
at issue in NYRL 850056, lady's dress glove (style 350) are
classified in subheading 6116.10.6040, HTSUSA, as gloves
impregnated coated or covered with plastics or rubber, with
fourchettes, other.  The gloves are dutiable at the rate of 14
percent ad valorem.

     This modification is made pursuant to the authority of 19
C.F.R. 177.9(d).



                                   Sincerely,


                                   John A. Durant
                                   Director
                                   Commercial Rulings Division