CLA-2 CO:R:C:T 953449 SK
Peter J. Fitch, Esq.
Fitch, King and Caffentzis
116 John Street
New York, N.Y. 10038
RE: Modification of HRL 086355 (5/16/90); 4203.21.8060;
classification of leather and man-made fiber glove; not
batting glove; not drummer's glove; leather palm, synthetic
mesh covering for back of hand, velcro-like closure
indicative of special design for use in sports; Subheading EN
to heading 4203.
Dear Mr. Fitch:
On May 16, 1990, this office issued Headquarters Ruling
Letter (HRL) 086355, in which we responded to your request for a
binding ruling for "batting gloves" on behalf of your client,
Chonwoo Corporation. Upon review, we have determined that that
ruling is in error and is accordingly modified. Our analysis
follows.
FACTS:
The glove at issue is a man's leather and synthetic mesh and
knit full-fingered glove. The glove has leather covering the
surface of the palm and inside surface of the thumb and a man-
made fiber mesh back. Also featured are fourchettes and a
velcro-type closure on the back. The glove is packed in a
plastic bag and is stated to be sold either separately or in
pairs. The label on the package states that the merchandise is
"Leather Batting Gloves."
ISSUE:
Is the glove at issue specifically designed for use in
sports such that it is classifiable as a batting glove
under heading 4203, HTSUSA?
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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 nomenclature at the
international level, state that the heading covers clothing
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.
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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.
As this office held in HRL 952074, dated February 26, 1993,
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)
The glove in the instant case possesses similar features to
the glove classified in HRL 952074, except that the glove
presently under review has a slightly thicker leather palm. In
HRL 952074, Customs was not prepared to hold that the glove then
at issue had been specially designed for use as a batting glove.
In that ruling, Customs noted that 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. Similarly,
it is this office's position that the glove currently under
consideration has not been specially designed for these purposes:
the leather palm is thin and will not adequately protect the hand
from the impact of a ball; the textile mesh back is too flimsy in
construction to afford proper protection or to withstand the
rigors of baseball.
In HRL 952074, Customs noted that on site visits made to
several sporting goods stores in the Washington, D.C. area
revealed that the gloves displayed as batting gloves were
significantly different from the glove then under review.
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
thicker synthetic fibers, often ribbed and opaque in appearance.
Some of the gloves had the forefinger and little finger nearly
encased in leather. We reach the same conclusion in the instant
case: the subject merchandise is not of the class or kind of
glove principally used in the U.S. as a batting glove as it is
too delicate in its construction. The glove is not substantial
enough to hold up well under the normal rigors of baseball and
therefore classification is not proper as a batting glove under
subheading 4203.21.20, HTSUSA.
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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 adequate for use in other sports
where a more secure grip and protection from callouses is
desirable (i.e., golfing, racquetball, etc...). The glove under
review 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. Sold as a pair, the
gloves will not provide warmth, nor are they protective, nor
aesthetically pleasing as fashion gloves. 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.
HOLDING:
The glove at issue 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.
HRL 086355 is modified in conformity to the foregoing.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HRL 086355
is modified to reflect the above classification effective with
the date of this letter.
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This modification is not retroactive. However, for the
purposes of future transactions, HRL 086355 will not be valid for
importations of the subject merchandise arriving in the United
States after the date of this notice. We recognize that pending
transactions may be adversely affected (i.e., merchandise
previously ordered and arriving in the United States subsequent
to this modification will be classified accordingly). If it can
be shown that you relied on HRL 086355 to your detriment, you may
apply to this office for relief. However, you should be aware
that in some instances involving import restraints, such relief
may require separate approvals from other government agencies.
Sincerely,
John Durant, Director