CLA-2 CO:R:C:G 083618 JLJ 833456
Mr. Howard Rubin
Kombi Ltd.
102 Great Hill Road
Naugatuck, Connecticut 06770
RE: Bicycle gloves leather and knit textile material
Dear Mr. Rubin:
You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of a
bicycle glove made in Sri Lanka. You submitted a sample along
with your request.
FACTS:
The sample submitted, which is labelled #3, is a half
fingered bicycle glove made of a padded leather palm and a knit
textile back. The half fingers have textile material on the
top half and leather on the bottom half of each finger, except
for the thumb, which has a terry cloth type material on the top
half. The gloves are specially designed for use in the sport
of bicycle riding.
ISSUE:
What is the tariff classification of the bicycle gloves?
LAW AND ANALYSIS:
The instant gloves are made of two materials, leather
and textile fabric, so they are a composite good. The
classification of composite goods is governed by General Rule
of Interpretation (GRI) 3, HTSUSA.
-2-
GRI 3(a) states that when two or more headings each refer
to part only of the materials contained in composite goods
those headings are to be regarded as equally specific in
relation to those goods.
Heading 4203, HTSUSA, provides for articles of apparel and
clothing accessories, of leather or composition leather.
Chapter Note 3 of Chapter 42 states that, "For the purposes of
heading 4203, the expression 'articles of apparel and clothing
accessories' applies, inter alia, to gloves (including sports
gloves)...." This note means that Heading 4203 covers gloves
of leather.
Heading 6116, HTSUSA, provides for knitted or crocheted
textile material gloves, mittens and mitts. Since both Heading
4203 and Heading 6116 refer to only part of the materials
contained in the glove, they are equally specific.
Classification cannot be determined based on GRI 3(a), HTSUSA.
GRI 3(b) provides that composite goods consisting of
different materials, which cannot be classified according to
GRI 3(a), shall be classified according to their essential
character. The Explanatory Notes for GRI 3(b) state that
essential character may be determined by the nature of the
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 glove, the leather palm is used to grasp
the bicycle handlebar. Because of this functional aspect, we
find that the leather constitutes the essential character of
the glove. The glove is classifiable in Heading 4203.
HOLDING:
The instant glove is classified under the provision for
leather articles of apparel and clothing accessories: gloves,
mittens and mitts: specially designed for use in sports: other:
other, in subheading 4203.21.8060, HTSUSA, dutiable at the rate
of 4.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport (NIS-223 and NIS-354)
T. Jones library/peh
083618JLJ