CO:R:C:T 952074 SK
Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, New York 10038
RE: Classification of leather and man-made fiber glove from
Korea; not batting glove; not drummer's glove; subheading
4203.21.8060, HTSUSA; leather palm, synthetic mesh covering
for back of hand, wrist vent and velcro-like closure
indicative of special design for use in sports; Subheading EN
to heading 4203.
Dear Mr. Fitch:
This is in response to your inquiry of June 12, 1992, on
behalf of your client, Universal Percussion, Inc., requesting
the classification of a leather and man-made fiber glove from
Korea. A sample was submitted for Customs' examination.
FACTS:
The submitted sample, referenced UPDG, is a man's leather
and synthetic mesh and knit full-fingered glove. It has a thin
leather palm, finely knit fourchettes and a man-made fiber mesh
back. The glove has a two-inch vent on top of the wrist secured
with a velcro-like strap, and the underside of the wrist is
elasticized. The submitted sample has an abstract black and
white stitched graphic design on the closure strap.
A photocopy of page 35 of the importer's catalogue
advertises the submitted sample as "DRUMMERS' GLOVES" and the
copy reads: "No more sore hands or callouses; Touch sensitive
leather palm actually increases your grip; Ventilated knit back
allows your hand to breathe; Super light weight. White-Red-
Black. Medium or Large." A photograph shows the gloves being
worn on two hands, presumably by a drummer.
ISSUE:
Is the submitted sample classifiable as a batting glove
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under heading 4203, HTSUSA, or under that heading's statistical
breakout at the subheading level for "other" sports gloves or
"other" leather gloves?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's). 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 headings and legal notes do not otherwise
require, the remaining GRI may be applied, in order of their
appearance.
Our first inquiry is whether the leather or the textile
component of the subject merchandise governs classification.
When articles are classifiable under two headings in the
nomenclature, in the instant case heading 6116, HTSUSA, which
provides for, inter alia, knit gloves and heading 4203, HTSUSA,
which provides for leather articles of apparel and clothing
accessories, classification is determined using a GRI 3(b)
analysis. GRI 3(b) states:
(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:
The factor which determined 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.
In the instant case, the majority of the glove's surface
area is covered with leather. The leather is significantly more
expensive than the knit textile components and, although the
textile portion provides for flexibility and ventilation, it is
the leather which affords the wearer a better grip and this is
the motivating impetus for the purchase of this glove.
Accordingly, it is the leather component which imparts the
essential character to this article.
The Explanatory Notes (EN) to heading 4203, HTSUSA, which
provide the official interpretation of the tariff at the
international level, state that the heading covers clothing
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accessories of leather or of composition leather. As the article
at issue is a leather glove, there is no doubt that
classification is proper under heading 4203, HTSUSA.
The distinction need now be made whether the subject
merchandise is more aptly classified as a batting glove under
subheading 4203.21.2000, HTSUSA, as an "other" sports glove under
subheading 4203.21.8060, HTSUSA, or as an "other" leather glove
under subheading 4203.29.1500, HTSUSA.
In your submission you assert that the subject merchandise
is properly classifiable as a batting glove under subheading
4203.21.2000, HTSUSA, for two reasons: 1) the glove is of the
class or kind principally used in the United States as a batting
glove, and 2) the glove at issue is "virtually identical" to the
glove classified in Headquarters Ruling Letter 086355, dated May
16, 1990, as a batting glove.
Classification as a particular sport glove requires that the
glove be "specially designed" for use in that sport. Subheading
Explanatory Note to section 4203.21, HTSUSA, states that "[t]he
expression 'Gloves, mittens and mitts, specially designed for use
in sports' includes gloves, mittens and mitts, whether sold
singly or in pairs, having functional design features which make
them particularly suitable for use in sports (e.g., ice hockey
gloves, which protect the hands and assist the holding of the
stick, and boxing gloves)." (emphasis added) In the instant
case, we are not prepared to hold that the subject merchandise
has been specially designed for use as a batting glove inasmuch
as it is not suitable for use as such. Batting gloves must serve
several functions: 1) reduce bat "sting; 2) afford a better grip
when at bat; 3) protect the hand when sliding into base; and 4)
protect the hands from impact when catching the ball. It is this
office's position that the article at issue has not been
specially designed for these purposes: the leather palm is very
thin and will not adequately protect from bat sting nor from the
impact of a ball; the textile mesh back is too delicate to afford
protection when sliding nor will it withstand the stress of being
repeatedly shoved in and out of a baseball glove. This glove is
not substantial enough to hold up well under the normal rigors of
baseball.
On site visits to several sporting goods stores in the
Washington, D.C. area were performed for the purpose of
specifically examining the batting gloves offered for sale. Each
glove was significantly different than the submitted sample.
Primarily, the differences were in construction and the types of
material used. The batting gloves examined used much thicker
palm leather and the glove backs were made from significantly
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thicker synthetic fibers, often ribbed and opaque in appearance.
Some of the gloves had the forefinger and little finger nearly
encased in leather. Accordingly, contrary to your assertion, the
glove at issue is not of the class or kind principally used in
the U.S. as a batting glove.
The submitted sample is not "virtually identical" to the
glove the subject of HRL 086355. The glove in the instant case
is distinguishable from the glove the subject of that ruling in
that it is less substantial in its construction and made from
thinner leather.
Subheading 4203.21.8060, HTSUSA, provides for "other" gloves
specially designed for use in sports. The statistical breakout
at the subheading level does not expressly set forth the exact
type of sport for which the glove must be designed. Rather, as
the "other" designation suggests, a glove is properly
classifiable here if it is specially designed for sporting
activities not specifically enumerated in the other subheadings
of 4203, HTSUSA. Design features particularly suitable for use
in sports generally include wrist vents which promote mobility,
ventilated knit mesh fabric covering the back of the hand which
allows perspiration to evaporate and allows great flexibility of
movement when grasping various pieces of sports equipment, and a
thin leather palm which, while not sturdy enough to be used as a
batting glove, is nevertheless suitable for use in other sports
where a more secure grip and protection from callouses is
desirable (i.e., golfing, racquetball, etc...). The submitted
sample possesses features which indicate that it is specially
designed for use in sports generally. These very same design
features render the glove impractical for use in most non-sport
activities, with the exception of drumming. The glove will not
provide warmth, it is not protective, nor is it aesthetically
pleasing as a fashion glove. Also, the glove is of no practical
use outside the sports arena if it is sold individually and not
as a pair. For these reasons, classification under subheading
4203.29.1500, HTSUSA, as "other" gloves of leather is not proper.
Although we recognize the suitability of this glove for use
as a drummers' glove, and the importer's catalogue indicates that
it is marketed as such, this glove's use in sports will most
assuredly outweigh any other uses to which it will be put. In
other words, contrary to the fact that it may be used as a
drummers' glove, it is nevertheless of the class or kind of glove
principally used in various sporting activities which require a
secure grip and light protection. As an aside, we note that
although drumming is not a "sport", it requires the exact same
capabilities from a glove that many sports do: secure grip, good
ventilation, and flexibility of movement.
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HOLDING:
The submitted sample is classifiable under subheading
4203.21.8060, HTSUSA, which provides for gloves, mittens and
mitts specially designed for use in other sports not
specifically enumerated. The rate of duty is 4.9 percent ad
valorem.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your 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