CLA-2 CO:R:C:T 956463 SK
James D. Schoonover
Cobblestone Gloves Co.
815 Jersey St., Box 898
Baldwin City, Kansas 66006-0898
RE: Classification of gloves specially designed for use in
sports; 6216.00 4600, HTSUSA; essential character imparted by the
synthetic leather palm.
Dear Mr. Schoonover:
This is in response to your letter of May 14, 1994, in which
you request a binding classification ruling for bicycle gloves
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted to Customs for
examination.
FACTS:
The article at issue is a half-fingered glove with a
synthetic leather palm. The back of the glove is made of knit
nylon material. The back of the thumb and index finger is
constructed of a padded knit terry fabric. A side vent is
secured by a textile hook and loop closure. An internal pocket
located in the heel of the palm holds a rectangular elastic
polymer pad. The pad has raised dots on one side and is designed
to absorb impact and reduce vibration.
ISSUE:
What is the proper classification of the subject glove?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
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that classification shall be determined according to the terms of
the headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.
The shell of the glove at issue is made from three different
fabrics and is therefore considered a composite item. Customs
will use a GRI 3(b) analysis, which provides that goods
consisting of two or more materials shall be classified as if
they were composed entirely of the material which lends them
their "essential character."
Explanatory Note VIII to GRI 3(b) provides the following
guidelines for determining the essential character of an article:
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.
In the instant case, the synthetic leather palm of the glove
is used to enhance grip, cushion impact, reduce vibration from
handlebars, and protect the wearer from calluses. These
functional aspects of the synthetic leather palm impart the
essential character to the glove and classification is therefore
based on this man-made fiber component.
Our final inquiry is whether these gloves are classifiable
as "other gloves" or as "gloves ... specially designed for use in
sports" within heading 6216, HTSUSA. We note that it is the
very same characteristics of the synthetic leather palm, set
forth supra, which also serve to establish the subject glove as
having been specially designed for use in sports.
The padded terry component between the index finger and thumb is
also persuasive evidence of such design.
HOLDING:
The submitted fingerless glove with synthetic leather palm
and knit nylon and terry components is classifiable under
subheading 6216.00.4600, HTSUSA, which provides for "[G]loves,
mittens and mitts: other: of man-made fibers: other gloves...,
all the foregoing specially designed for use in sports... ,"
dutiable at a rate of 5.5 percent ad valorem. There is no
textile quota category applicable to the subject merchandise at
this time.
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Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification), you should contact the
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division