CLA-2 CO:R:C:F 950172 ALS
Mr. William J. Maloney
Rode and Qualey
295 Madison Ave.
New York, New York 10017
RE: Reconsideration of PC 861910 dated April 15, 1991, as to
Baseball Glove (TMN Turtles) and Baseball Glove (Marvel), PC
861910 Modified
Dear Mr. Maloney:
In the above referenced letter you were advised that, as
herein pertinent, Baseball Glove (TMN Turtles) style number 18535
and Baseball Glove (Marvel) style number 18835 were classifiable
under subheading 9506.99.15, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) as baseball articles and
equipment, except balls, and parts and accessories thereof. We
have been asked by our New York Seaport Office to reconsider the
result reached in that ruling.
FACTS:
The articles under consideration are 2 styles of vinyl
baseball gloves. Both styles have reproductions of the Teenage
Mutant Ninja Turtles~ characters on the palm side of the gloves.
The two styles appear to differ from each other only in size with
style number 18535 being a normal size glove and style number
18835 being a junior size glove suitable for youngsters with
smaller hands. Based on pictures of the articles in the
importer's catalog, it appears that the subject articles are,
except for the aforementioned character reproductions, normal
baseball gloves in two different sizes.
- 2 -
ISSUE:
Are vinyl baseball gloves more specifically provided for in
a subheading other than subheading 9506.99.15, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods,
and if the heading and legal notes do not otherwise require, the
remaining GRI's are applied taken in order.
GRI 6 provides that "/f/or legal purposes, the
classification of goods in the subheadings of a heading shall be
determined according to the terms of those subheadings and any
related subheading notes and, mutatis mutandis, to the above
rules, on the understanding that only subheadings at the same
level are comparable. For the purposes of this rule, the
relative section, chapter and subchapter notes also apply, unless
the context otherwise requires."
After further review and noting GRI's 1 and 6, it is our
opinion that the vinyl baseball gloves were incorrectly
classified in PC 861910. We note that Note 1(u) to Chapter 95,
HTSUSA, specifically excludes gloves (classified according to
their constituent material) from classification therein. This is
confirmed by reference to the Explanatory Notes (EN's) to the
Harmonized System which, while not binding, represent the opinion
of the international tariff classification experts that drafted
those notes. EN 95.06, in particular, states that sports gloves
are excluded from classification under heading 9506.
Since EN 95.06 indicated that baseball gloves are to be
generally classified in heading 42.03, we referred to that
provision. While subheading 4203.21, HTSUSA, specifically
provides for baseball gloves and mitts, it only covers such
articles if made of leather or composition leather. Since the
subject articles are made of vinyl, heading 4203 is inapplicable
to them. We, however, note that subheading 3926.20.20, HTSUSA,
provides for baseball and softball gloves made of plastics. We
believe that that subheading specifically covers the articles
under consideration.
- 3 -
HOLDING:
Baseball gloves made of vinyl with the Teenage Mutant Ninja
Turtles~ characters reproduced on the palm side of the gloves are
classifiable under subheading 3926.20.20, HTSUSA, and subject to
a general rate of duty of 6 per cent ad valorem.
Pre-entry classification ruling (PC) 861910 is modified in
accordance with the above holding pursuant to section 177.9(d),
Customs Regulations (19 CFR 177.9(d)).
We recognize that pending transactions may be adversely
affected by this modification. If your client can establish,
through appropriate documentation, that it has detrimentally
relied on the ruling being hereby modified, you may, in
accordance with the provisions of section 177.9(d)(3),
Customs Regulations (19 CFR 177.9(d)(3)), request a delay in the
implementation of this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division