CLA-2 CO:R:C:F 957120 ALS
Mr. Gordon C. Anderson
Meyer Customs Brokers
8100 Mitchell RD., Suite 200
Eden Prairie, MN 55344
RE: Modification of District Ruling Letter (DD) 898364, dated June 20, 1994, Regarding Protective Wrist Guards Designed
for Use in the Sport of In-line Skating
Dear Mr. Anderson:
In DD 898364 you were advised that protective wrist guards
for use in the sport of in-line skating were classifiable in
subheading 6216.00.4600, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). We noted that the ruling was premised
on the classification of such items as gloves. Pursuant to
section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by
section 623 of Title VI (Customs Modernization) of the North
American Free Trade Agreement Implementation Act, Pub. L. 103-
182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed revocation of DD 898364 was published
December 21, 1994, in the Customs Bulletin, Volume 28. Number 51.
FACTS:
The articles under consideration, which are referred to as a
wrist guards, are fabricated from a combination of knit and mesh
man-made fibers which provide the base of the guards, synthetic
leather stitched on the stress areas, velcro fastener straps,
and molded plastic inserts on the backs and fronts. The articles
do not have sheathes and fourchettes which cover the fingers.
They have thumb holes and only cover the wrists and upper part of
the hands.
- 2 -
ISSUE:
What is the classification of the subject articles imported
for use in the sport of in-line skating?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
DD 898364 held that the subject wrist guards were
classifiable in subheading 6216.00.4600, HTSUSA, the provision
for "Gloves, Mittens, and Mitts: Other: of man-made fibers: other
gloves, mitten and mitts, all the foregoing specially designed
for use in sports, including ski and snowmobile gloves, mittens
and mitts." That ruling held that other protective gear used in
the sport of in-line skating, i.e. elbow and knee pads, were
classifiable in subheading 9506.70.2090, HTSUSA. That subheading
provides for "Articles and equipment for general physical
exercise, gymnastics, athletics, other sports...: Ice skates and
roller skates, including skating boots with skates attached;
parts and accessories thereof: other."
We note that the wrist guards covered by that ruling did not
have fingers or thumbs. They had a thumb hole and the remainder
thereof merely covered the upper part of the hands. We do not
believe that these items, without sheaths and fourchettes to
cover the fingers and thumbs, are gloves. These articles are
not, therefore, excluded from classification in Chapter 95,
HTSUSA, by legal note 1 to that Chapter. Accordingly, these
wrist guards, which perform a protective function similar in
nature to the other protective gear covered by DD 898364, should
be classified in the same subheading as those items.
HOLDING:
Wrist guards, for use as protective gear in the sport of
in-line skating, which have neither fingers nor thumbs but only
cover the wrists and palms of the hands, are classifiable in
subheading 9506.70.2090, HTSUSA, whether separately imported or
imported in a set with other protective gear for use in in-line - 3 -
skating. Merchandise so classifiable is subject to a free
general rate of duty.
DD 898364 is affirmed as to the elbow and knee pads covered
thereby. It is modified as to the wrist guards covered therein.
In accordance with section 625, this ruling will become effective
60 days after publication in the Customs Bulletin. Publication
of rulings or decisions pursuant to section 625 does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division