CLA-2 CO:R:C:G 086098 KWM
TARIFF: 4015.19.5000
Ms. Donna Soehngen
Cargo Brokers Limited
148-36 Guy R. Brewer Boulevard
Jamaica, New York 11434
RE: Goalkeepers gloves; rubber gloves
Dear Ms. Soehngen,
This letter is in response to your inquiry dated November
28, 1989 requesting reconsideration of New York Ruling Letter
(NYRL) 846045 issued by our New York office. NYRL 846045
provided the tariff classification for "Soccer goalie gloves."
After reviewing the information supplied in your letter, we
decline to revoke or modify NYRL 846045.
FACTS:
The goods at issue here are gloves designed for use by
soccer goalies. They are principally constructed of textile
backed cellular rubber, where the textile material is present
merely for reinforcing purposes. Other constituent materials
include coated knit fabric (back and wrist) and an elastic band
around the wrist. The textile backed rubber is used for its
ability to provide a grip on wet or dry soccer balls, and for its
shock absorbency. The advertising material provided with the
sample states that "natural latex foam rubber is by far the best
material available for goalkeepers gloves."
You letter suggests that prior classification of these goods
is incorrect, and that similar goalies' gloves of other importers
have been classified in either subheading 4203.21.8060, HTSUSA,
or 3926.20.3000, HTSUSA. We cannot comment on the classifica-
tion given to goods imported by your competitors for several
reasons. First, we do not have any samples or binding rulings
before us for merchandise other than the gloves at issue.
Second, some requests are confidential in nature and may not be
released. Third, many third parties do not have standing to
question or request review of rulings not issued to them.
Lastly, those rulings, if they exist, have no effect on or
application to our classification of this merchandise, since
each ruling is based on a specific sample.
ISSUE:
Are the instant rubber gloves provided for in subheading
4015.19.5000, HTSUSA, as articles of apparel, of vulcanized
rubber other than hard rubber, gloves, other, other.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relevant
Section or Chapter Notes. Then, if GRI 1 fails to classify the
goods, and if the headings and legal notes do not otherwise
require, the remaining GRIs may be applied, taken in order.
In the instant case, we find two headings which may be
eligible for classification purposes. The first is subheading
4015.19.5000, HTSUSA, which provides for articles of apparel
(including gloves), for all purposes, of vulcanized rubber other
than hard rubber, gloves, other, other. The other subheading is
6216.00.3005, HTSUSA, which provides for gloves, mittens and
mitts, impregnated, coated or covered with rubber, with
fourchettes, specially designed for use in sports.
Legal Note 2 to Chapter 40, HTSUSA, states:
2. This chapter does not cover:
(a) Goods of section XI (textiles and textile articles)
Similarly, Legal Note 1 to Section XI states:
1. This section does not cover:
(ij) Woven, knitted, or crocheted fabrics, felts or
unwovens, impregnated, coated, covered or laminated
with rubber, or articles thereof, of chapter 40.
The effect of these notes is to exclude from Chapter 40 those
articles which are predominantly textile, and to exclude from
Section XI those things predominantly rubber. In this case, we
are of the opinion that these gloves are rubber, and that the
textile is present merely for reinforcing purposes. In reaching
this determination, we note that the textile material here can be
separated from the rubber sheet, leaving it intact. This
indicates to us that the rubber is substantial enough to be used
by itself, but is backed with textile simply for durability.
Your letter suggests for classification purposes, either
subheading 4203.21.8060, HTSUSA, or 3926.20.3000, HTSUSA. These
subheadings provide for articles of leather and of plastic,
respectively. Neither of these headings may be considered for
classification of the merchandise here because the gloves do not
contain either of the enumerated materials (leather or plastic)
of those subheadings. They are made, however, in large part of
rubber, and are classified as such.
HOLDING
As articles of rubber, the instant gloves are classified in
subheading 4015.19.5000, HTSUSA, as articles of apparel
(including gloves), for all purposes, of vulcanized rubber other
than hard rubber, gloves, other, other. The rate of duty is 14%
ad valorem.
Sincerely,
John A. Durant
Director
Commercial Rulings Division