CLA-2 CO:R:C:G 086880 WAW
William L. O'Connor, Jr.
A.N. Deringer, Inc.
Building 880
Burlington International Airport
So. Burlington, VT 05401
RE: Snowboard Gloves
Dear Mr. O'Connor:
This letter is in response to your request, dated February
27, 1990, on behalf of your client, Gordini Inc., for the tariff
classification of snowboard gloves under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Five sample
snowboard gloves were submitted along with your request.
FACTS:
The merchandise at issue consists of five types of snowboard
gloves. Style SG 09 is a snowboard glove constructed of a woven
textile shell. The palm and fourchettes of the glove consists of
a material advertised as "Kevlar," a strong non-woven fabric that
is abrasion and tear-proof. On the knuckles and gauntlet of the
glove is a polyurethane foam padding. A velcro-like closure
tightens the glove around the wearer's hand. The interior
consists of a waterproof "Thermolite" material which provides
insulation. The gloves can be attached together by means of a
hook and clasp fastener located on the gauntlet of the glove.
Style SG 03 is a snowboard glove constructed of a woven
nylon shell. The palm and fourchettes of the glove consists of a
material advertised as "Kevlar." On the knuckles and above the
wrist of the glove is a polyurethane foam padding. Approximately
1mm of foam is bonded to the inner surface of the glove. The
lining is made-up of a waterproof material. The glove's
insulation is advertised as "Hollofil II" a warm, lightweight,
and man-made material. The gloves can be attached together by
means of a hook and clasp fastener located on the gauntlet of the
glove.
Style SG 05 is a snowboard glove constructed of a woven
nylon shell. The tips of the fingers and the sidewall of the
glove consist of a material advertised as "Kevlar." A
polyurethane foam padding is bonded to the inner surface of the
glove, as well as on the knuckles and on the extended gauntlet.
The lining is waterproof. A velcro-like closure fastens the
glove around the wearer's wrist. The glove's insulation is
advertised as "Hollofil II" a warm, lightweight, and man-made
material. The gloves can be attached together by means of a hook
and clasp fastener located on the gauntlet of the glove.
Style SG 01 is a snowboard glove with the shell and
fourchettes constructed of a woven nylon material. The palm of
the glove consists of a material advertised as "Kevlar." A
polyurethane foam padding is bonded to the inner surface of the
glove, as well as on the knuckles and above the wrist. The
lining is waterproof. A velcro-like closure fastens the glove
around the wearer's wrist. The material insulating the glove is
advertised as "Thermolite." The gloves can be attached together
by means of a hook and clasp fastener located on the gauntlet of
the glove. A zippered pouch containing a glove liner is located
above the wrist on both gloves.
Style SG 07 is a snowboard glove with the shell and
fourchettes constructed of a woven nylon material. The palm is
constructed of a textile backed vinyl material. A polyurethane
foam padding is bonded to the inner surface of the glove, as well
as on the knuckles and above the wrist. The material insulating
the glove is advertised as "Thermolite." A velcro-like closure
fastens the glove around the wearer's wrist. The gloves can be
attached together by means of a hook and clasp fastener located
on the gauntlet of the glove.
You suggest that these gloves are properly classifiable
under the provision for ski or snowmobile gloves under subheading
6216.00.10, HTSUSA, and subject to a duty rate of 5.5 percent ad
valorem.
ISSUE:
Whether the sample snowboard gloves are classified under
subheading 6216.00.1000, HTSUSA, which provides for ski or
snowmobile gloves, or rather under subheading 6216.00.3005 or
6216.00.4805, HTSUSA, as other gloves specially designed for use
in sports, depending on the constituent material of the outer
surface of the gloves.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
The issue that we are asked to address in the instant case
is whether the sample snowboard gloves are clearly designed for
use in the sport of skiing or whether they are more properly
classified under the general provision for other gloves specially
designed for use in sports.
The guidelines which Customs has used to classify gloves
under the provision for "ski gloves" were set forth in the case
of Stonewall Trading Company v. United States, 64 Cust. Ct. 482,
C.D. 4023 (1970). In Stonewall Trading, the Customs Court held
that certain vinyl gloves were properly classifiable under the
provision for other ski equipment, in item 734.97, TSUS (now
item 735.06, TSUS). In that case the court was faced with
determining whether a particular pair of gloves imported into the
United States met the specially designed for criteria. The court
found the gloves in that case to possess 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.
Prior interpretations of the Stonewall Trading case indicate
that the above material requirements were necessary features of a
glove for classification under the ski equipment provisions of
the tariff schedules. However, we are of the opinion that the
above characteristics merely demonstrate prima facie that the
subject merchandise is specially designed for skiing. We do not
believe that failure to meet all of these specific criteria will
prevent classification in the ski equipment provisions. The
criteria that a glove be specially designed merely indicates that
an importer must make a showing to the satisfaction of the
Customs Service that the gloves are, in fact, specially designed
for use in skiing.
In the instant case, information before this office is that
the sample gloves contain extra padding on the palm which serves
to cushion the wearer's hand when it comes into contact with the
snow as well as to help absorb impact exerted on the palm of the
wearer's hand. Aside from this information, the importer has
failed to provide us with any additional marketing or trade
information from the wholesale level through retail advertising
to support the position that these gloves are specially designed
for use in the sport of skiing. The Customs Regulations and
other directives clearly indicate that the importer is
responsible for providing sufficient information to classify the
merchandise. The Customs Service has never maintained the
position that it is our responsibility to solicit information in
order to classify merchandise. Furthermore, we have never had
the resources to solicit such information on the importers'
behalf.
Moreover, with respect to the sample gloves, while they
possess some of the features associated with ski gloves, they
lack sufficient padding and tear resistance across the knuckles
that is one of the essential characteristics of a ski glove as
set forth in Stonewall Trading. Accordingly, it is our position
that the sample gloves do not qualify for classification under
subheading 6216.00.1000, HTSUSA, as ski gloves.
HOLDING:
Based on the foregoing analysis, we cannot agree with your
position that the gloves are designed for use in the sport of
snow skiing. Thus, it is our conclusion that the five pairs of
sample snowboarding gloves, designated as Styles SG 09, SG 03, SG
05, SG 01, and SG 07, are classified under subheading
6216.00.3005, HTSUSA, as gloves, mittens and mitts: impregnated,
coated or covered with plastics or rubber: Other: With
fourchettes. . . Specially designed for use in sports. Articles
classified under this subheading are subject to a rate of duty of
14 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division