CLA-2 CO:R:C:F 957396 ALS
Mr. Gordon C. Anderson
Meyer Customs Brokers
8100 Mitchell RD., Suite 200
Eden Prairie, MN 55344
RE: New York Ruling Letter (NYRL) 895546, dated March 28, 1994,
Regarding Protective Gear Designed for Use in the Sport of
In-line Skating
Dear Mr. Anderson:
In NYRL 895546 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 that ruling was
premised on the importation of such items by themselves and not
as a part of a set including other types of protective gear for
that sport. This ruling relates to the proper classification of
protective gear designed for use in the sport of in-line skating
when importer as a set.
FACTS:
The articles under consideration which are referred to as
wrist guards are fabricated from a combination of knit and mesh
man-made fibers which provide the base of the guards, synthetic
leather on the palms, velcro fastener straps, and molded plastic
on the backs and fronts. The articles have sheathes with
fourchettes which partially cover the fingers.
ISSUE:
What is the classification of the subject articles when
imported in a set composed of various protective items for use in
the sport of in-line skating?
- 2 -
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.
NYRL 895546 held that the subject articles were gloves and
classifiable in subheading 6216.00.4600, HTSUSA. We agree that
such articles are half-fingered gloves and, when separately
imported, are classifiable as indicated in that ruling. We,
however, note that that ruling did not cover the situation where
the gloves are imported in a set including elbow pads and knee
pads which also serve as protective gear for use in the sport of
in-line skating. The ruling request to which that ruling
responded had indicated that the gloves could be separately
imported and imported as part of a set as that term is defined in
GRI 3.
NYRL 895546 held that elbow and knee pads used in the sport
of in-line skating were classifiable in subheading 9506.70.2090,
HTSUSA, and that the gloves were classifiable in subheading
6216.00.4600, HTSUSA. The subheadings, which are equally
specific, refer to only a part of the articles put up in a set
for retail sale. Thus, classification pursuant to GRI 3(a) is
not possible. Also since we are not able to conclude that any
one of the articles gives the set its essential character,
classification pursuant to GRI 3(b) is not possible.
We, therefore, must utilize GRI 3(c) to classify the set of
protective gear. Pursuant to that rule, goods which cannot be
classified by reference to GRI 3(a) or 3(b), are classified in
the heading which occurs last in numerical order among those
which equally merit consideration in determining their
classification. Accordingly, although the protective gloves
cannot be classified in Chapter 95, HTSUSA, pursuant to Legal
Note 1 of that chapter, when separately imported, when imported
as part of a set, they must be classified in heading 9506.
HOLDING:
Half-fingered gloves, known as wrist guards, for use as
protective gear in the sport of in-line skating, when imported - 3 -
with other protective gear, i.e., elbow and knee pads, as a set
for use in that sport, are classifiable in subheading
9506.70.2090, HTSUSA. Merchandise so classifiable is subject to
a free general rate of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division