CLA-2 CO:R:C:T 089393 JS
Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, N.Y. 10038
RE: Leather gloves; batting gloves; drummer's gloves;
classifiable heading 4203, HTSUSA
Dear Mr. Fitch:
This is in reference to your letter of April 23, 1991,
requesting classification of leather gloves under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
A sample of the merchandise at issue was provided for our
inspection. The item is a full-fingered glove with a palm and
palm-side fingers made of smooth pigskin leather. The back of
the hand consists of a man-made fabric mesh; the fourchettes are
made of knit fabric, and a wide elastic strap with a hook and
loop closure is featured at the wrist, directly below a divided
elasticized cuff. The entire glove is black.
Two other samples were provided for our comparison, to
support the assertion that the drummer's glove is a batting glove
put to a different use. One sample is primarily white, and has a
palm and palm-side fingers of supple cow hide leather, synthetic
knit fourchettes and a back of the hand composed of synthetic
knit material. A wide knit, elasticized cuff forms a tab-strap
which is secured by hook and loop. The tab-strap has the words
"Louisville Slugger" printed on it, and the elasticized portion
of the cuff is black with two white stripes. The back of the
hand has a circular PVC patch stitched onto it which depicts a
white capital "L" on a black background.
The second comparison sample you provided is mostly black
with a palm and fingers (front and back) of especially supple
cowhide leather. The fourchettes are made of a finely knit
synthetic material and the back of the hand has a sturdy, close
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knit elastic mesh. A textile backed PVC patch is sewn onto the
back of the hand of this sample as well, with the name "Franklin"
printed on it. The tab-strap is also hook and loop secured, and
is attached to a black and white striped elasticized cuff.
ISSUE:
What is the classification of a textile and leather glove
designed for use by drummers, but styled to resemble batting
gloves specially designed for use in sports.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relative section
or chapter notes. Where goods cannot be classified solely on the
basis of GRI 1, and if the heading and legal notes do not
otherwise require, the remaining GRI may be applied, in the order
of their appearance.
Since the gloves at issue are made of both leather and
textile materials, which are classifiable under separate headings
in the nomenclature (headings 6116 and 4203), we must determine
essential character under GRI 3(b):
(b) Mixtures, composite goods consisting of different
materials or made up of different components...which
cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential character.
Explanatory Note VIII to GRI 3(b) states that:
The factor which determines essential character will vary as
between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
The primary surface areas of the glove at issue are covered
with leather. The quantity and weight of the leather is
significant in comparison to the nylon mesh fabric used to cover
the back of the hand. And, although the mesh fabric allows for
"breathability" and flexibility, the leather portion of the glove
provides the grip for which the glove is purchased.
Heading 4203, HTSUSA, provides for clothing accessories made
of leather, including batting gloves. The Explanatory Notes, the
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official interpretation of the tariff at the international level,
state that the heading covers clothing accessories of leather or
of composition leather. The design and construction of the
present merchandise is similar to that of a batting glove, which
is commonly identified with and used in the sport of baseball.
However, there are several features which detract from
consideration of this merchandise as specially designed for use
in a sport:
1) The strap is positioned below an elasticized cuff as
opposed to being part of an elasticized cuff, as is the
case with the two comparison samples which are
undeniably gloves used for batting. In addition, the
cuff of the subject item is divided for ease of movement
and comfort, which is essential for the various hand
positions required while drumming.
2) The leather used in the current sample is made of
pigskin and has a smooth surface. The comparison
samples both have leather palms made of a very supple
cowhide instead; this type of leather is chosen for
batting gloves because it is soft and has a textured
surface, which allows the glove to conform to the hand
quickly, and provide a non-slip grip with a bat.
Although the palm and palm side fingers of the drummer's
glove are made of leather, the leather is of a lower
quality which does not provide the requisite grip for
batting.
3) There is a monochromatic appeal to the subject glove
which is dictated by the activity, drumming, for which
it is intended. Batting gloves, on the other hand, are
typically more than one color, although one color may
dominate; this, in addition to stripes, pictures, or
words and names relating to baseball distinguish batting
gloves, such as the samples provided for comparison,
from drummer's gloves.
For the reasons stated above, the merchandise at issue may
not be considered for classification as a batting glove
(specially designed for use in sports) since drumming is not a
sport but a musical activity.
HOLDING:
The glove at issue is therefore classified under subheading
4203.29.3010, HTSUSA, which provides for articles of apparel and
clothing accessories, of leather or of composition leather:
other: other: other: men's, not lined, dutiable at the rate of 14
percent ad valorem per dozen pairs.
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Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, the importer should contact
the local Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division