CLA-2:CO:R:C:G 086355 SER
Peter J. Fitch, Esquire
Fitch, King and Caffentzis
116 John Street
New York, NY 10038
RE: Batting Gloves
Dear Mr. Fitch:
This is in reference to your letter of January 16, 1990, on
behalf of Chonwoo Corporation, requesting the tariff
classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of batting gloves from South
Korea. A sample was submitted.
FACTS:
The sample gloves submitted are packed in a plastic bag,
and are stated to be sold either separately or in pairs. The
gloves have leather on the palm and inside surface of the thumb,
and mesh man-made fabric on the back. Also featured are
fourchettes and a velcro-type closure on the back. The
advertisement on the packaging states that the merchandise is
"Leather Batting Gloves".
ISSUE:
Are the sample gloves used primarily as batting gloves?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order. The
Harmonized System is a complete product classification system,
and the goal of the Harmonized System is to place all goods that
are imported into the specific classifications. In this context
the word "goods" is used in its broadest sense to include all
merchandise. The systematic detail is such that virtually all
goods are classifiable by application of GRI 1, that is,
according to the terms of the Headings and any relative section
or chapter notes.
-2-
Subheading 4203.21.2000, HTSUSA, which provides for gloves:
specially designed for use in sports: baseball and softball
gloves (including batting gloves): batting gloves, is a use
provision. Consequently, the heading under which the subject
merchandise will be classified will be controlled by the use in
the United States at, or immediately prior to, the date of
importation of goods of the class or kind which the subject
merchandise belongs. The controlling use is the principal use --
the use which exceeds any other use. Additional U.S. Rule of
Interpretation 1(a).
The design of the gloves at issue is of the class or kind
of gloves used as batting gloves. They have a leather palm which
allows for a better grip, the back is perforated which allows for
ventilation, and the gloves are secured on the hand with a
velcro-type closure. In addition, the gloves are labeled and
marketed as batting gloves.
HOLDING:
The merchandise at issue, batting gloves from South Korea,
is properly classified in subheading 4203.21.2000, HTSUSA, which
provides for gloves: specially designed for use in sports:
baseball and softball gloves (including batting gloves): batting
gloves. The rate of duty is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division