CLA-2 CO:R:C:G 083645 CRS
Stephen S. Spraitzar, Esq.
Law Offices of George R. Tuttle
Three Embarcadero Center
Suite 1160
San Francisco, CA 94111
RE: Motocross Gloves and Kidney Belt; Modification of HRL 082226
Dear Mr. Spraitzar:
This is in response to your letter of October 21, 1988, in
which you requested a ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) concerning the
classification of the above-referenced merchandise. Samples
were submitted with your request.
FACTS:
The merchandise in question is protective equipment intended
to shield motocross riders from the rigors of their sport. Four
of the articles are gloves marketed commercially under the names
"Pawtectors," "Paw 2," "Dirtpaws," and "Speedpaws." The fifth
article is a kidney belt.
The Pawtector glove is constructed from synthetic leather
(60 percent polyamide, 40 percent polyurethane), nylon knitted
fabric and vinyl protective strips. The palm, inner wrist and
inside fingers of the glove are of nonwoven fabric (synthetic
leather); additional patches of blue synthetic leather are sewn
on the thumb and palm. The fourchettes and back are made of
nylon knit fabric. Attached to the back of the glove are
protective strips of vinyl with foam rubber backing, the function
of which is to protect the wearer's hand from injury due to
flying debris or in the event of a fall. A hook and loop
fastener around the wrist allows the glove to be drawn tightly
shut.
The Paw 2 is also made of synthetic leather inners, nylon
knit fourchettes and uppers, and a velcro-type strap. In this
respect they are identical to the Pawtector. However, the
protective backing of the Paw 2 differs slightly from that of the
Pawtector in that the backing is made solely from polyurethane
rather than from vinyl and foam rubber.
The Dirtpaws have a knit nylon base onto which synthetic
leather palms and fingers have been sewn. The top of the glove
is covered by vinyl protective strips, however, unlike the
Pawtectors and Paws 2, the protective strips do not extend the
length of the fingers but stop at the knuckle. Nevertheless,
when gripping a handlebar the vinyl backing would provide full
protection.
The palm area of the Speedpaws is made from synthetic
leather while the uppers are made from 100 percent crocheted
cotton material. The gloves have no thumb or fingers nor do they
have any protective backing as do the other gloves described
above. There is a velcro-type strap at the base of the hand.
The fifth sample is a belt which consists of a piece of
protective plastic approximately 30 millimeters by 16
millimeters. The plastic protection is sewn on to a piece of
nylon with velcro-type straps. The belt is designed to protect a
motocross rider's kidneys.
ISSUE:
The issues presented are: (1) whether the kidney belt in
question is classifiable as protective equipment in heading 9506;
and (2), whether the gloves are also classifiable in heading
9506, or as other articles of plastics of heading 3926, HTSUSA,
or as gloves of heading 6116 or 6216, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs taken in order.
Kidney Belt
Heading 9506, HTSUSA, covers equipment for athletics and
other sports. The Explanatory Notes constitute the official
interpretation of the Harmonized System. Explanatory Note
(B)(13) to heading 9506 provides that "protective equipment for
sports or games, e.g., fencing masks and breast plates, elbow and
knee pads, cricket pads [and] shin guards" are covered by the
Chapter. The kidney belt is ejusdem generis with the above and
therefore classifiable in heading 9506.
Gloves
In accordance with Note 1(u), Chapter 95, HTSUSA, gloves
are not covered by heading 9506 or other headings of the Chapter
but instead are classifiable according to their constituent
material.
Pawtectors, Paw 2 and Dirtpaws
Heading 3926, HTSUSA, covers other articles of plastics...of
headings 3901 to 3914; subheading 3926.20 covers articles of
apparel, including gloves. Although the gloves would appear to
be prima facie classifiable in Chapter 39, Note 1(l), Chapter 39,
HTSUSA, excludes goods of section XI (textiles and textile
articles) from the Chapter. The Pawtectors, Paw 2s and Dirtpaws
are gloves made from textiles in combination with plastics.
Chapters 61 and 62 both contain eo nomine provisions for gloves.
The existence of these provisions therefore compels us to view
the instant gloves as goods of section XI and, therefore,
excluded from classification in Chapter 39 by application of Note
2(l). See HRL 083354 dated August 22, 1989.
Heading 6116, HTSUSA, covers gloves, mittens and mitts,
knitted or crocheted. Heading 6216, HTSUSA, covers gloves,
mittens and mitts, not knitted or crocheted. In addition to the
plastic protective backing, the Pawtectors, Paw 2s and Dirtpaws
are made from nonwoven material (synthetic leather palms) and
knit fabric (fourchettes). When two or more materials or
substances are involved, GRI 2(b) provides that the
classification shall be according to the principles of GRI 3.
When goods are, prima facie, classifiable under two or more
headings, GRI 3(a) provides that the heading which gives the most
specific description is to be preferred to those which are more
general. Of the two headings in contention, both 6116 and 6216
provide for gloves and are therefore equally specific.
Since neither 6116 nor 6216 is more specific in this
instance, classification proceeds according to GRI 3(b), which
provides that goods should be classified as if they consisted of
the material or component which gives them their essential
character. There is no one factor which predominates in an
essential character determination, indeed, that which determines
essential character may vary between different goods.
Of the four gloves at issue, three are of roughly similar
construction, viz., the Dirtpaws, Pawtectors and Paw 2s. All
have synthetic leather palms made from nonwoven material, but
whereas the palm of the Dirtpaws is single-layered, patches of
synthetic material have been applied to the palms of the
Pawtectors and Paw 2 in an effort to improve the grip. In
addition, the back of all three gloves is made from the same
nylon knit material; however, the Pawtectors and Paw 2 are
distinguished by spandex-type fourchettes and velcro-type wrist
straps. Finally, all three models have protective backing for
the back of the hand.
Although the nylon knit material of the fourchettes and
uppers covers a not insubstantial portion of the gloves, in
relation to the protective plastic strips and the synthetic
leather of the palms its role is less significant. While the
nylon knit contributes to increased flexibility and a snug fit,
these features are of secondary importance as compared with the
woven fabric of the palms and the protective plastic strips, and
thus do not determine the gloves' essential character.
In Headquarters Ruling Letter (HRL) 082226 dated March 30,
1989, we held that the essential character of motocross gloves
similar to those at issue was determined by the material of the
palm; however, we have reconsidered the factors leading to this
conclusion and no longer adhere to this view. Undoubtedly, the
non-woven, 60 percent polyamide, 40 percent polyurethane fabric
of the palm is important. This synthetic, "Better-than-Leather"
material provides the secure grip essential to maintaining
control over a motocross bike. Nevertheless, the nature of
motocross racing requires protective equipment. Races take place
at high speeds over rough terrain and spills occur often.
Moreover, riders are at risk from flying debris thrown up from
the track. In addition to gloves and kidney belts, motocross
riders commonly wear helmets, chest protectors and shin guards.
Thus the protective feature of motocross equipment is
particularly important. Consequently, it is the position of the
Customs Service that neither the material from which the
protective backing is made, nor the nonwoven fabric of the palm
constitute the essential character of the Pawtectors, Dirtpaws
and Paw 2.
When goods cannot be classified under either GRI 3(a) or
3(b), GRI 3(c) provides that:
[t]hey are to be classified in the heading which occurs last
in numerical order among those which equally merit
consideration in determining their classification.
Consequently, the Speedpaws, Dirtpaws and Paw 2s are classifiable
in heading 6216, HTSUSA, which occurs last among those headings
equally meriting consideration.
The Speedpaws, Dirtpaws and Paw 2s are not impregnated,
coated or covered with plastics since the strips of protective
plastic have been applied only to certain parts of the gloves.
Instead, the gloves are classifiable within the "other"
category. The competing subheadings within this category are:
6216.00.34 Other, of cotton, ski or snowmobile gloves,
mittens and mitts
6216.00.38 Other, of cotton, other
6216.00.44 Other, of man-made fibers, ski or snowmobile
gloves, mittens and mitts
6216.00.48 Other, of man-made fibers, other
6216.00.50 Other, of wool or fine animal hair
6216.00.60 Other, other
The gloves at issue are not made from cotton and therefore are
not classifiable under the provision for cotton gloves.
Moreover, since the three gloves at issue consist of textiles in
combination with plastics, they cannot be classified as other
gloves of man-made fibers. Customs is therefore of the view that
the Pawtectors, Paw 2s and Dirtpaws are classifiable in
subheading 6216.00.6000, HTSUSA, under the provision for gloves,
mittens and mitts, other, other, other.
Speedpaws
In contrast with the gloves discussed above, the Speedpaws
have no fingers or protective backing, but consist instead of a
padded synthetic leather palm and a crocheted cotton back. This
latter feature is solely for convenience; the glove's main
purpose is to afford the wearer a secure grip. Thus the
synthetic leather material of the palm determines the Speedpaws
essential character. Since the palm is made from nonwoven
fabric, the glove is classifiable in subheading 6216.00.4805,
HTSUSA, under the provision for gloves, mittens and mitts, other,
of man-made fibers, other, specifically designed for use in
sports.
HOLDING:
The kidney belt is classifiable in subheading 9506.99.6080,
HTSUSA, under the provision for articles and equipment..., other,
other, other, other, and is dutiable at a rate of 4.64 percent ad
valorem.
The Pawtector, Paw 2 and Dirtpaw gloves are classifiable in
subheading 6216.00.6000, HTSUSA, under the provision for gloves,
mittens and mitts, other, other, other, and is subject to duty at
a rate of 4 percent ad valorem. The textile category is 831.
The Speedpaw glove is classifiable in subheading
6216.00.4805, HTSUSA, under the provision for gloves..., other,
of man-made fibers, other, specifically designed for use in
sports, and are dutiable at 22 per kilogram plus 11 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), HRL 082226 of March 30, 1989, is modified in conformity
with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division