CLA-2 CO:R:C:T 088431 CC
Ms. M. Martha Ries, Esq.
Bogle & Gates
Two Union Square
601 Union Street
Seattle, WA 98101-2322
RE: Classification of motocross gloves
Dear Ms. Ries:
This letter is in response to your inquiry, on behalf of
Scott USA, requesting tariff classification of motocross gloves.
A sample was submitted for examination.
FACTS:
The merchandise at issue, designated by you as style 090160,
is motocross gloves. It is a full fingered glove with the palm
and palm side of the fingers and thumb made of synthetic leather
(nonwoven fabric made of 60 percent polyamide and 40 percent
polyurethane). Textile backed foam padding is sewn underneath
the palm. The thumb has an overlaid piece of synthetic leather
reinforcement. The back side of the hand and thumb is
constructed from nylon knitted mesh fabric. The sidewalls and
fourchettes are made of nylon and spandex knit material. Strips
of cellular plastic (PVC) with a knitted backing are sewn to the
back of the hand and fingers. The wrist is secured by a strap of
hook and loop material.
ISSUE:
Whether the submitted gloves are classified in Heading 3926
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), Heading 6116, HTSUSA, or Heading 6216, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
The glove at issue is made of basically three materials:
nylon knit mesh that forms the back of the hand, strips of
cellular plastic with knitted backing sewn to the back of the
hand and the fingers, and synthetic leather of the palm. Each of
these component materials is provided for under a separate
heading of the tariff. Gloves of nylon knit mesh are
classifiable in Heading 6116, HTSUSA, which provides for gloves,
mittens or mitts, knitted or crocheted. The strips of cellular
plastic are on a textile backing, merely for reinforcement
purposes, which is sewn to the back of the hand. Therefore, in
application of Note 2(a)(5) to Chapter 59, the cellular plastic
would make the glove classifiable in Chapter 39, and the
applicable Heading is 3926, HTSUSA, which provides for other
articles of plastics. The synthetic leather is a man-made
nonwoven fabric that would not be considered impregnated, coated
or covered or laminated with plastics for classification
purposes. The synthetic leather would make the gloves
classifiable in Heading 6216, HTSUSA, which provides for gloves,
mittens or mitts, not knitted or crocheted. Consequently, the
submitted glove is prima facie classifiable in headings 3926,
6116, and 6216, and we must look to the remaining GRI's.
GRI 2 provides the following:
(b) any reference in a heading to a material or substance
shall be taken to include a reference to mixtures or
combinations of that material or substance with other
materials or substances. Any reference to goods of a
given material or substance shall be taken to include a
reference to goods consisting wholly or partly of such
material or substance. The classification of goods
consisting of more than one material or substance shall
be according to the principles of rule 3.
GRI 3 provides that when, by application of rule 2(b) or for
any other reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods or to
part only of the items in a set put up for retail sale,
those headings are to be regarded as equally specific
in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which
equally merit consideration.
In Headquarters Ruling Letter (HRL) 083645, dated March 1,
1990, we classified motocross gloves that are similar to those at
issue in this case. We stated concerning which material imparted
the essential character in application of GRI 3(b) the following:
Although the nylon knit material of the fourchettes and
uppers covers a not insubstantial portion of the gloves, in
relation to the protective plastic strips and the synthetic
leather of the palms its role is less significant. While
the nylon knit contributes to increased flexibility and a
snug fit, these features are of secondary importance as
compared with the woven fabric of the palms and the
protective plastic strips, and thus do not determine the
gloves' essential character.
... Undoubtedly, the non-woven, 60 percent polyamide,
40 percent polyurethane fabric of the palm is important.
This synthetic, "Better-than-Leather" material provides the
secure grip essential to maintaining control over a
motocross bike. Nevertheless, the nature of motocross
racing requires protective equipment. Races take place at
high speeds over rough terrain and spills occur often.
Moreover, riders are at risk from flying debris thrown up
from the track. In addition to gloves and kidney belts,
motocross riders commonly wear helmets, chest protectors and
shin guards. Thus the protective feature of motocross
equipment is particularly important. Consequently, it is
the position of the Customs Service that neither the
material from which the protective backing is made, nor the
nonwoven fabric of the palm constitute the essential
character of the [gloves].
Therefore, based on the foregoing, it is necessary to apply
GRI 3(c). Of the two headings that equally merit consideration,
3926 and 6216, Heading 6216 occurs last. Since the gloves are
not made of fabric impregnated, coated or covered with plastics,
they must be classified under the "other" provision within
Heading 6216. The major subheadings under the "other" provision
are 6216.00.33, et seq., other, of cotton; 6216.00.43, et seq.,
other, of man-made fibers; 6216.00.80, other, other, of wool or
fine animal hair; and 6216.00.90, other, other, other. You
contend that since the gloves are made of a mixture of textile
and plastics, they must be classified under the subheading
providing for other, other, other, 6216.00.90.
In classifying this merchandise, we were referred to GRI 3
by GRI 2. GRI 2(b) states that any reference in a heading (or
subheading in application of GRI 6) to a material or substance
includes a reference to mixtures or combinations of that material
or substance with other materials or substances (emphasis added).
Therefore, the subheading in 6216 providing for "other, of man-
made fibers" could include gloves of mixed materials or
substances. In addition, we stated that in applying GRI 3(c) the
synthetic leather determined classification of this merchandise
because the provision for it occurs last in the tariff schedule
among those that equally merit consideration. For these gloves
of synthetic leather (nonwoven man-made fibers), the only
applicable subheading within Heading 6216 would be 6216.00.46,
HTSUSA, which provides for gloves, mittens and mitts, other, of
man-made fibers, other gloves, mittens and mitts, all the
foregoing specially designed for use in sports, including ski and
snowmobile gloves, mittens and mitts.
HOLDING:
The submitted gloves are classified under subheading
6216.00.4600, HTSUSA, which provides for gloves, mittens and
mitts, other, of man-made fibers, other gloves, mittens and
mitts, all the foregoing specially designed for use in sports,
including ski and snowmobile gloves, mittens and mitts. The rate
of duty is 5.5 percent ad valorem. No textile category is
currently assigned to merchandise classified under this
subheading.
The sample is being returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division