CLA-2:CO:R:C:G 086155 SER
Mr. Shelton Townley
Rogers & Brown Customs Brokers, Inc.
P.O. Box 937
Greer, SC 29652
RE: Reconsideration of New York Ruling Letter 832013; Golf Glove
Dear Mr. Townley:
This is in reference to your request for reconsideration of
the New York Ruling Letter (NYRL) 832013, dated October 26, 1988.
In NYRL 832013 the product at issue, a golf glove from South
Korea, was classified under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) in subheading 6116.93.2020,
which provides for gloves, mittens and mitts, knitted or
crocheted, other, of synthetic fibers, other, other, with
fourchettes or sidewalls. A sample was submitted.
FACTS:
The glove is a knit glove with fourchettes, composed of man-
made textile fabric fashioned as imitation leather, with a PVC
coating. The sample has a velcro-type closure on the back. The
glove also has a removable snap that is non-functional in terms
of the fit of the glove, but is to be utilized for golf ball
placement on the putting green of a golf course. The glove is
marketed and packaged as a golf glove.
ISSUE:
Is the glove at issue specially designed for use in sports?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification is determined according to the terms
of the Headings and any relative section or chapter notes.
-2-
Subheading 6116.10, HTSUSA, provides for gloves . . .,
knitted or crocheted, impregnated, coated or covered with
plastics or rubber. The glove at issue is made from a fabric
that has been coated with PVC, and therefore, is classifiable
within this subheading. The issue to be further decided is
whether the glove is specially designed for the use in sports.
The glove at issue clearly is designed and used as a golf
glove. The full, tight coverage of the hand by the fabric, with
perforations, the velcro-type closure, and especially the ball-
marker snap clearly indicate that this glove is used as a golf
glove.
HOLDING:
The product at issue, golf gloves from Korea, is properly
classified in subheading 6116.10.4505, HTSUSA, which provides for
knit gloves impregnated, coated or covered with plastics or
rubber: other: with fourchettes: specially designed for use in
sports. The rate of duty is 14 percent ad valorem. Gloves
specially designed for use in sports are not subject to quota
restraints and visa requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division