CLA-2 CO:R:C:M 088981 DFC
Robert L. Follick, Esq.
665 Fifth Avenue
New York, New York 10022
RE: Gloves, hunting and shooting; 083694, 066484
Dear Mr. Follick:
In a letter dated March 15, 1991, you inquired as
to the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of various
hunting and shooting gloves and mittens manufactured in
Sri Lanka. Samples of the gloves and mittens were submitted
for examination.
FACTS:
The sample gloves, style nos. 90546, 90551, 90456, and
90461, are identical except for the color and type of material
used to construct the outer shell. The full fingered lined
gloves are constructed from woven nylon (except style no. 90461
which is made from woven acrylic). The palm and palm side of
the thumb is reinforced with a soft leather overlay. The entire
index finger, the palm side of the other fingers and the middle
finger fourchette which faces the index finger are constructed
from the same soft leather. A fabric backed vinyl reinforcement
with foam padding extends across the knuckles under the outer
shell and GORE-TEX liner. The gloves also feature an adjustable
wrist strap, knit cuff, and hook and clasp.
Style nos. 90556 and 90561 are identical in all respects
to the styles described above except that they are constructed
as mittens with a separate index finger.
-2-
ISSUE:
Whether activities such as hunting and shooting are
considered sports for tariff purposes.
Are the gloves and mittens represented by the samples
specially designed for use in sports?
What constituent material imparts the essential character to
the gloves and mittens?
LAW AND ANALYSIS:
Customs has taken the position that hunting and shooting
activities are sports for tariff purposes. See Headquarters
Ruling Letters (HRL) 083694 dated May 16, 1989, and 066484
dated January 7, 1981.
You claim that many of the design features incorporated
into these gloves and mittens make them especially suitable
for hunting and shooting. The list includes knuckle
reinforcement, use of waterproof fabric, hook and clasp, use
of certain colors and fabric patterns and the ruggedness of
construction. You have also added in features of other gloves
sold by the firm. For example, the use of neoprene, elastic
gauntlets and lycra shooting fingers is mentioned. However,
none of these features or materials in found in the sample
gloves and mittens.
We do not agree with your claim that certain special
features found in these gloves and mittens show a design for use
in the sport of hunting or shooting. For example, reinforcement
is used in many work gloves as well as in various sport gloves.
The use of waterproof materials and special linings is common in
many cold weather gloves. A hook and clasp is not unique and is
certainly not requiredfor hunting or shooting.
It is our observation that the soft leather index or
trigger finger is the only key component which shows that these
styles are designed for use as hunting and shooting gloves.
Specifically, the flexibility allowed by the use of the soft
leather permits the wearer more dexterity and a better "feel"
for the trigger. It is to be noted that in HRL 066484 dated
January 7, 1981, Customs decided that a specially constructed
index finger constituted special design for use in the sport
of hunting.
-3-
You have submitted advertising material which shows that
the gloves and mittens are marketed as hunting gloves and
mittens.
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, and,
provided such headings or notes do not otherwise require,
according to [the remaining GRI's taken in order]." In other
words, classification is governed first by the terms of the
headings of the tariff and any relative section or chapter notes.
Inasmuch as the gloves and mittens are composed of different
materials, GRI 3 is applicable. Its relevant portions read 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 . . . those headings
are to be regarded as equally specific in
relation to those goods, even if one of them
gives a more complete description of the
goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components . . .
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.
The Explanatory Notes (EN), are the official interpretation
of the Harmonized System at the international level. The EN for
GRI 3(b) reads in pertinent part as follows:
(VIII) The factor which determines essential character
will vary as between different kinds of goods.
It may, for example, be determined by the nature
of the material or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
-4-
If leather imparts the essential character to the gloves
and mittens, classification under Chapter 42, HTSUSA, would be
appropriate. However, if the woven textile imparts the essential
character to the gloves and mittens, classification under Chapter
62, HTSUSA, would be appropriate. It is our opinion that the
leather palm and trigger finger impart the essential character
to the gloves and mittens. We note especially the role of the
leather trigger finger which plays a key role in the use of the
gloves.
In view of the foregoing, it is our position that the
merchandise is classifiable under subheading 4203.21.8060,
HTSUSA, as gloves, mittens and mitts, specially designed for
use in sports, other, other, with duty at the rate of 4.9
percent ad valorem or entitled to duty free treatment under
the Generalized System of Preferences, if otherwise qualified.
HOLDING:
Activities such as hunting and shooting are considered
sports for tariff purposes.
The sample gloves and mittens are specially designed for use
in sports.
The leather palms and trigger fingers impart the essential
character to the gloves and mittens.
The gloves and mittens are classifiable under subheading
4203.21.8060, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc legal Reference
1cc Brian Burtnik NY Seaport
cahill library/peh
088981