CLA-2 CO:R:C:T 089576 JS
Mr. Duncan Nixon
Sharretts, Paley, Carter
& Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 089390
RE: Gloves; specially designed for ski use; classifiable
heading 4203, HTSUSA.
Dear Mr. Nixon:
This is in reference to your letter of May 29, 1991, on
behalf of Kmart Corporation, requesting classification of a
glove sample under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The merchandise at issue is a men's glove (code no. 80-35-
34, style E) made of a 65 percent polyester/35 percent cotton
outershell. The full palm and palm side of the fingers are
covered with a thick blue suede leather, and an additional
overlay of that suede covers the thumb and center palm. The
glove has a lining of 5 mm foam padding backed with C-100
Thinsulate, and an additional piece of vinyl-backed 10 mm foam
across the inner knuckle area. The elasticized wrist features a
hook and loop fastened pull strap and plastic D-ring, a rib knit
"snow" cuff, and a plastic hook clip. The words "steep slopes"
are stitched onto the index finger, and a circular PVC patch on
the back of the hand depicts a snow capped mountain and crossed
ski poles, imprinted with the words "steep slopes" and "racing
team."
ISSUE:
1) Are these gloves specially designed for use in the
sport of skiing.
2) What is the essential character of the subject gloves.
2
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 in
accordance with the terms of the headings and any relevant
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.
Classification of these articles rests on their apparent
satisfaction of the requirements for ski gloves set forth in
Stonewall Trading Company v. United States, 64 Cust. Ct. 482,
C.D. 4023 (1970). As we have previously stated, we believe that
presence of the four Stonewall criteria in a glove demonstrate
prima facie that the subject merchandise is specially designed
for skiing; however, failure of a glove to meet all of the
Stonewall criteria will not prevent its classification as a ski
glove, nor will satisfaction of the criteria automatically
dictate classification as a ski glove.
Instead, the language of Stonewall must be interpreted in
conjunction with the design for use of the manufactured articles.
And, since the subheading for textile ski gloves, HTS 6216.00.46,
is a use provision, it is important to consider the glove as a
whole to determine its use as a ski glove. In the present
instance, each of the Stonewall requirements have been met in the
glove at issue. Moreover, the appearance, design and constituent
materials of the subject glove indicate that it is designed for
skiing. For the reasons stated above, we determine that the
present merchandise is principally used in or specially designed
for the sport of skiing.
It is well established that, with respect to gloves, the
primary surface areas most frequently provide the basis for
classification with respect to essential character. In this
respect, a strict surface area ratio of textile to leather favors
the textile. The textile portion, which comprises the back of
the hand, the fourchettes, the wrist and the strap, imparts the
weather resistant function required of a glove to be used for
skiing. However, the palm side of the glove provides the grip,
and reinforces the area of stress caused by grasping the ski
poles. Since such gloves are primarily designed to provide
warmth and grip while using ski poles in order to ski, the palm
side imparts the essential character. Therefore, our GRI 3(b)
analysis results in a finding of essential character leather for
glove style E.
3
HOLDING:
The merchandise at issue, code no. 80-35-34, style no. E, is
classified under subheading 4203.21.6000, which provides for
articles of apparel and clothing accessories, of leather or of
composition leather: gloves, mittens and mitts: specially
designed for use in sports: ski or snowmobile gloves, mittens and
mitts: other, dutiable at the rate of 5.5 percent ad valorem per
dozen pairs.
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