CLA-2 CO:R:C:T 950044 CC
Stephen S. Spraitzar, Esq.
Law Offices of George R. Tuttle
Three Embarcadero Center
Suite 1160
San Francisco, CA 94111
RE: Classification of motocross gloves; modification of
HRL 083645
Dear Mr. Spraitzar:
In Headquarters Ruling Letter (HRL) 083645, dated March 1,
1990, we classified certain motocross gloves (Pawtectors, Paw 2,
and Dirtpaws) under subheading 6216.00.6000 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provided for gloves, mittens and mitts, not knitted or crocheted,
other, other, other. We have had the occasion to review this
ruling and find that it is in error at the subheading level for
those gloves.
FACTS:
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.
ISSUE:
How are the gloves at issue classified under the HTSUSA?
LAW AND ANALYSIS:
In HRL 088431, dated September 3, 1991, we classified
motocross gloves, which are essentially of the same composition
as the above-mentioned gloves of HRL 083645, under subheading
6216.00.4600, HTSUSA, which provides for gloves, mittens and
mitts, not knitted or crocheted, other, of man-made fibers, other
gloves, mittens and mitts, all the foregoing specially designed
for use in sports, including ski and snowmobile gloves, mittens
and mitts. Instead of repeating the reasoning and analysis for
this classification, we are enclosing a copy of HRL 088431 for
your review.
Based on the findings set forth in HRL 088431, dated
September 3, 1991, the motocross gloves of HRL 083645 are
classified under subheading 6216.00.4600, HTSUSA.
HOLDING:
The gloves at issue (Pawtectors, Paw 2, and Dirtpaws) are
classified under subheading 6216.00.4600, HTSUSA, which provides
for gloves, mittens and mitts, not knitted or crocheted, other,
of man-made fibers, other gloves, mittens and mitts, all the
foregoing specially designed for use in sports, including ski and
snowmobile gloves, mittens and mitts. The rate of duty is 5.5
percent ad valorem. No textile category is currently assigned to
merchandise classified under this subheading.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying
HRL 083645 to reflect the above classification effective with
the date of this letter. However, if after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within 30 days of the date of this letter.
This notice to you should be considered a modification of
HRL 083645 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 083645 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
HRL 083645 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
modification, in that current contracts for importations arriving
at a port subsequent to this decision will be classified pursuant
to it. If such a situation arises, your client may, at its
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure