CLA-2 CO:R:C:T 954733 SK
TARIFF No.: 6216.00.0800
District Director
U.S. Customs Service
Los Angeles District
300 S. Ferry Street
Room 1001
Terminal Island, CA 90731
RE: Response to request for Internal Advice; classification of
gloves; gloves specially designed for use in sports of subheading
6216.00.08, HTSUSA v. other textile gloves of subheading
6216.00.32, HTSUSA; Stonewall Trading Company v. United States, 64
Cust. Ct. 482, C.D. 4023 (1970); reinforcement across middle of
glove where knuckles bend is a prerequisite; reinforcement need not
be of vinyl; HRL 082336 (11/21/88);
Dear Sir:
This ruling is in response to a request for internal advice
initiated by the law firm of Riggle and Craven on behalf of their
client, Whitewater Glove Company. At issue is the proper
classification of textile gloves. A sample was sent to this office
for examination.
FACTS:
The glove at issue, referenced style number K-16, is a black,
full-fingered glove with fourchettes. The outer shell of the glove
is made from a 65 percent polyester/ 35 percent cotton weave and
has approximately 1 millimeter of foam bonded to the inner
surface. Underneath the shell is a layer of foam measuring
approximately 1 centimeter, a "Gore-Tex" membrane, a layer of 200
gram "Thinsulate," and a 100 percent nylon inner lining. A
textile-backed polyurethane knuckle protector is sewn between the
outer shell and the foam lining [In a fax from the Chinese
manufacturer to Whitewater the material is described as "... a kind
of P.U. but very thin]. Over the outer shell, on the interior
thumb surface and on half of the palm, is sewn a split-suede
leather reinforcement. The gloves have a fully elasticized wrist
and a knit cuff of man-made fibers with split-suede strengthening
on the inner side. The knit wrist is partially covered by a 1-
1/2 inch gauntlet. Attached at the wrist is a plastic hook and
clasp.
ISSUE:
Whether style K-16 is classifiable as a glove specially
designed for use in sports, or as an other textile glove?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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.
Our initial inquiry is whether the submitted gloves have been
designed for use in skiing and whether they are properly
classifiable as "other gloves ... especially designed for use in
sports, including ski[ing]", under heading 6216, HTSUSA. Several
characteristics deemed indicative of such design were enumerated
in Stonewall Trading Company v. United States, 64 Cust. Ct. 482,
C.D. 4023 (1970). In Stonewall, the court held that certain vinyl
gloves were classifiable as "other ski equipment" in item 734.97,
TSUS, (now provided for in various HTS subheadings) because the
gloves were deemed to have been specially designed for use as ski
gloves by exhibiting the following:
1) A hook and clasp to hold the gloves together;
2) An extra piece of vinyl stitched along the thumb to
meet the stress caused by the flexing of the knuckles
when the skier grasps the ski pole;
3) An extra piece of 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.
These criteria are not prerequisites mandated of all ski
gloves; rather, they provide a guideline intended to aid in
determining whether certain gloves have been designed for use in
skiing. These criteria are neither mandatory, nor all-inclusive,
and a case by case analysis will be used by Customs in determining
whether a glove's design merits classification as a ski glove under
heading 6216, HTSUSA. See Headquarters Ruling Letter (HRL) 082336,
dated November 21, 1988, in which Customs noted, "[t]he fact that
the court found certain gloves to be classifiable as other ski
equipment cannot be construed as either a limitation or as a
blanket approval for any gloves that possess such [the same]
features." See also HRL 088374, dated June 24, 1991, in which
this office held that "the factors cited in Stonewall demonstrate
prima facie that the subject merchandise is specially designed for
skiing; failure of a glove to meet all of the Stonewall criteria
will not prevent its classification as a ski glove, nor will
satisfaction of the criteria automatically dictate classification
as a ski glove." We similarly noted in HRL 952393, dated August
28, 1992, that the Stonewall Court "created a rebuttable
presumption that a glove possessing all four of the enumerated
characteristics has been designed as a ski glove. Customs may
consider other factors which effectively refute this presumption.
Such factors may include whether the gloves are functionally
practicable for use in skiing, whether the gloves appear suitable
for use in skiing, and whether the gloves are marketed as ski
gloves. While a glove's appearance, and the manner in which it is
marketed, are certainly indicators of classification, it is the
glove's suitability for use in skiing that is determinative of
whether classification as a ski glove is proper. Even if the
Stonewall characteristics have been met, a glove is not
classifiable as a ski glove if it is not functionally practicable
for use as such." As is apparent from the above-cited rulings,
Customs has consistently held that even if a glove were to possess
all the features enumerated in Stonewall, it would not definitively
serve to classify the glove as a ski glove.
The gloves at issue possess the following features which
satisfy the Stonewall criteria set forth above: a hook and clasp
to hold the gloves together; internal sewn-in reinforcement over
the knuckle area; external reinforcement in the thumb and palm
area; and elasticized wrists with knit cuffs that are partially
covered by gauntlets. Style K-16 also possesses a Gore-tex
lining. The pamphlet that will accompany each pair of gloves at
the point of sale explains that the Gore-Tex insert protects the
wearer not only from outside rain and snow, but also from the
natural moisture vapor produced by an active wearer. The gloves
are also made with Thinsulate which significantly enhances the
gloves' heat retention capabilities and is a great aid to sports
enthusiasts who are outside for extended periods of time.
Examination of style K-16 yields the finding that it squarely
meets the Stonewall criteria and appears to have been specially
designed for use in sports, including skiing. This is evidenced
not only by the presence of the Stonewall features, but also by the
gloves' incorporation of such components as Gore-Tex and
Thinsulate, the fully elasticized wrist with knit cuff and partial
gauntlet which effectively keeps moisture out, the use of split-
suede palm reinforcement which enables a more secure grip than does
plastic and the overall sturdy appearance and sound workmanship
evidenced by the gloves. Accordingly, classification is proper
under subheading 6216.00.0800, HTSUSA, which provides for, inter
alia, ski gloves.
We note that although the knuckle reinforcement used in these
gloves is not made of vinyl, this fact will not serve to preclude
classification as a ski glove under heading 6216, HTSUSA. The
Stonewall Court may have specifically stated that ski gloves should
possess "an extra piece of colored vinyl ... where the knuckles
bend and cause stress," but a literal interpretation of this
criterion is not necessary and would lead to an unnecessarily
restrictive classification policy. In Stonewall, the court
described the reinforcement as "vinyl", but the entire glove then
at issue was vinyl. The reinforcement was only coincidentally of
the same material as the glove. A fair interpretation of the
court's intent with regard to knuckle reinforcement in Stonewall
would require only that the reinforcement be of a material that
provides the requisite amount of strength, support and protection
mandated of a glove specially designed for use in skiing.
HOLDING:
Style K-16 is classifiable under subheading 6216.00.0800,
HTSUSA, which provides for "[G]loves, mittens and mitts:
impregnated, coated or covered with plastics or rubber: ther: 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," dutiable at a rate of 5.5 percent ad
valorem. There is no textile quota category applicable to these
goods at this time.
Sincerely,
John Durant, Director
Commercial Rulings Division