CLA-2 CO:R:C:T 957042 SK
Weltz & Posner
Empire State Building
350 Fifth Avenue, ste. 7610
New York, N.Y. 10118
RE: Modification of HRL 952420 (4/9/93); classification of a
hunting glove under 6216.00.4600, HTSUSA; gloves specially
designed for use in sports; tapered index finger; camouflage;
non-slip palm; gloves marketed as hunting gloves; HRL 089769
(10/8/91).
Dear Mr. Posner:
On April 9, 1993, Customs issued you, on behalf of your
client, Gates-Mills, Inc., Headquarters Ruling Letter (HRL)
952420 in which we responded to your request for a
reconsideration of New York Ruling Letter (NYRL) 871650, dated
March 20, 1992. In HRL 952420, this office affirmed the holding
in NYRL 871650 and classified the subject glove, referenced style
number 2936, under subheading 6216.00.3225, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Customs
determined that the subject glove was not specially designed for
use in hunting, and therefore was not classifiable as a glove
specially designed for use in sports under subheading
6216.00.4600, HTSUSA. Upon review, HRL 952420 is determined to
be in error. Our analysis follows.
FACTS:
The merchandise at issue, style 2936, is a woven nylon full-fingered glove. The outer shell has a green, brown and black
camouflage design and approximately 1 millimeter of plastic foam
is bonded to its inner surface. The palm side of the glove has a
textile-backed vinyl overlay which extends across the palm to the
thumb, index and middle finger. The
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permanent lining is composed of 2 millimeters foam and fiberfill
with a knit nylon substrate. The glove has fourchettes, an
elasticized wrist, applied knit cuffs, and a hook and clasp.
ISSUE:
Whether style 2936 is classifiable as a glove specially
designed for use in sports?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
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, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.
Style 2936 is a cold weather glove possessing several
features indicative of a special design for use in hunting. The
glove has a tapered index finger for easier finger tip access to
the trigger and has "action back," a design feature which allows
greater hand flexibility and grip. "Action back" is created by
two deep 1/2-inch pleats that open up and are spaced 2 inches
apart. The palm on style 2936 also features "Toughtek," which is
a textured surface which imparts a non-slip grip and allows the
glove to remain soft and pliable in all types of weather.
Lastly, the glove contains insulation which allows for added
warmth without creating unwanted bulk. The outer shell is
available in a variety of camouflage designs.
In HRL 089769, dated October 8, 1991, Customs recognized the
following glove design characteristics as indictive of "some
intent to design ... gloves as hunting gloves." The cited
features include:
- a non-skid reinforcement, which includes the two shooting
fingers;
- a camouflage outershell or outershell with enhanced visibility;
- insulation that enhances warmth without creating excess bulk;
and
- a hook and clasp closure.
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Not only does style 2936 possess these features, thereby
creating a presumption that these gloves were specially designed
as hunting gloves, but they also possess additional features
indicative of such design. As stated supra, the subject gloves
feature a tapered index finger for easier finger tip access to
the trigger and "action back" pleats which allow for greater hand
flexibility.
The presumption that style 2936 has been specially designed
as a hunting glove is further bolstered by the prodigious amount
of advertising, trade information and related extrinsic evidence
submitted by Gates-Mills, Inc. Several sporting goods magazines
were submitted for Customs' examination which depict similar
gloves being worn by hunters. In addition, Gates-Mills, Inc.
employs a staff which works solely in the hunting trades and
maintains over 700 accounts at hunting and sporting good stores.
Based on the foregoing evidence, it is this office's opinion
that style 2936 has been specially designed for use in hunting
and therefore warrants classification under subheading
6216.00.4600, HTSUSA, which provides for, inter alia, gloves
specially designed for use in sports.
HOLDING:
HRL 952420 is modified.
Style 2936 is classifiable under subheading 6216.00.4600,
HTSUSA, which provides for, "[G]loves, mittens and mitts: 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 ... ," dutiable at a rate of
5.2 percent ad valorem. There is no textile quota category
applicable to the merchandise at this time.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director Commercial Rulings
Division