CLA-2 RR:CR:TE 965131 JFS
Mr. Russ Holmgren
Circle International, Inc.
255 Clearview Avenue
Edison, New Jersey 08837
RE: Reconsideration of NY G88582; Classification of Hunting, Shooting, and Camp Gloves; Gloves Specially Designed for Use in Sports.
Dear Mr. Holmgren:
This is in response to your letter dated May 15, 2001, on behalf of your client, Valeo Inc., requesting reconsideration of New York G88582, issued April 13, 2001, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of four styles of gloves. In your request for reconsideration you included additional information that was not made available to Customs prior to the issuance of NY G88582. Based on the information that was before it, Customs decision in NY G88582 was correct.
FACTS:
In NY G88582, Customs classified four styles of gloves. Style UMDF-T is a full-fingered cowhide leather glove. It is a gunn-cut glove and has no special features. The glove is described in marketing materials as a “Leather Camp Glove.” Customs classified the glove under subheading 4203.29.0800, HTSUSA, which provides, in pertinent part for: “Gloves of horsehide or cowhide (except calfskin) leather: Wholly of leather: Other.” You assert that the glove is a sporting glove used for horseback riding, track racing and recreational use of all-terrain vehicles and should be classified under subheading 4203.21.8060, HTSUSA, which provides, in pertinent part, for: Gloves, mittens and mitts: Specially designed for use in sports: Other, Other.”
Style UMF-1 is a full-fingered pigskin glove. It has a heavily elasticized wristband, breathable Lycra™ fourchettes, Velcro™ closure, and overlaid leather reinforcement. Customs classified the glove under subheading 4203.29.3020, HTSUSA, which provides, in pertinent part, for: “Articles of apparel. . . of leather or of composition leather: Gloves . . .: Other: Other: Other: Men’s, Lined.” Marketing materials state that it is lightweight and sensitive yet very tough, an excellent glove for hunting. You assert that it is a sports glove used for hunting and competitive shooting and should be classified under subheading 4203.21.8060, HTSUSA, which provides, in pertinent part, for: Gloves, mittens and mitts: Specially designed for use in sports: Other, Other.”
Style UM-1 is a half finger pigskin glove. It has a heavily elasticized wristband, breathable knit back, Velcro™ tab closure, and overlaid leather reinforcement. Customs classified the glove under subheading 4203.29.3020, HTSUSA, which provides, in pertinent part, for: “Articles of apparel. . . of leather or of composition leather: Gloves . . .: Other: Other: Other: Men’s, Lined.” Marketing materials state that it protects vital areas of the hand from the effects of recoil, has Lycra™ fourchettes for flexibility, gel inserts to protect against recoil, an extended and padded middle finger to protect against triggerguards, it is lightweight and sensitive yet very tough, an excellent glove for hunting. You assert that it is a sports glove used for hunting and competitive shooting and is classified under subheading 4203.21.8060, HTSUSA, which provides, in pertinent part, for: Gloves, mittens and mitts: Specially designed for use in sports: Other, Other.
Style UMF-3 is a full-fingered neoprene glove. It has a textured polyurethane-coated fabric palm, neoprene back, elastic cuff with Velcro™ closure and Lycra™ fourchettes. Customs classified the glove under subheading 6116.10.7510, HTSUSA, textile category 331, which provides, in pertinent part, for: “Gloves, . . .: Impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof, Subject to cotton restraints.” Marketing materials promote the glove as being made of thin, moisture-resistant stretch fabric that is ideal for hunters, shooters and motorcycle and bicycle riders. The panels between the fingers let the gloves breathe and flex, the synthetic leather palms offer a non-slip grip on a steering wheel or handlebar grip and the wrist closure keeps cold air out and assures a good fit. You assert that the glove is sold to hunters, competitive shooters and bikers and should be classified under subheading 6116.10.0800, HTSUSA, which provides, in pertinent part, for: “Other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.”
ISSUE:
Are the four styles of gloves specially designed for use in sports?
ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the 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 then be applied.
The Harmonized Commodity Description and Coding System, Explanatory Notes (EN), represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The EN, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Subheadings 4203.21, and 6116.10.0800, HTSUSA, provide for gloves that are “[s]pecially designed for use in sports.” The subheading EN to subheading 4203.21, HTS, state that:
The 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).
In Porter v. United States, 409 F. Supp. 757; 76 Cust. Ct. 97; Cust. Dec. 4641 (1976), the U.S. Customs Court held that motocross gloves, which contained special features such as a shortened palm, a reinforced thumb, an elastic band, protective strips or ribbing and an out-seam construction, evidenced that they were specifically designed for use in the sport of motocross. Except for style UMDF-T, the instant gloves, like the gloves in Porter, have design features demonstrating that they are designed for use in the sports of hunting or competitive shooting.
Style UMF-1 is constructed of supple pigskin which provides a tight fit that facilitates the handling of ammunition and the parts of a rifle or shotgun while keeping the fingers warm. The elasticized wristband with Velcro™ closure keeps the glove secure. The Lycra™ fourchettes, and knit back allow the glove to breathe and improve flexibility for the wearer. These design features make the glove suitable for shooting or hunting.
Style UM-1 is also constructed of pigskin. It is fingerless, has Lycra™ fourchettes for flexibility, has gel inserts to protect against recoil, has an extended and padded middle finger to protect against triggerguards, and has an elasticized wristband, breathable knit back, and Velcro™ tab closure to ensure a tight fit. This glove is clearly designed with features that make it suitable for competitive shooting.
Style UMF-3 is a full-fingered neoprene glove. It has a textured polyurethane-coated fabric palm, neoprene back and an adjustable Velcro™ tab closure. The thin, moisture-resistant stretch fabric provides a warm tight fitting glove that is suited for hunters, shooters, and motorcycle and bicycle riders.
Submitted with the samples are marketing materials promoting the gloves to hunters and shooters. These materials promote the benefits and design features that make the gloves ideal for the outdoor sportsman. Moreover, the gloves are marketed through and sold in outdoor sporting goods stores that cater to hunters and sport shooters.
Style UMF-1 and style UM-1 are classified under subheading 4203.21.8060, HTSUSA, which provides, in pertinent part, for: Gloves, mittens and mitts: Specially designed for use in sports: Other, Other.” Style UMF-3 is classified under subheading 6116.10.0800, HTSUSA, which provides, in pertinent part, for: “Other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.”
In contrast to the styles of gloves discussed above, style UMDF-T is merely a full-fingered cowhide leather glove. It has no special design features indicating that it is intended to be used in a sporting activity. Moreover, the marketing materials submitted with the glove describe the glove as a “Leather Camp Glove.” The marketing materials stress the glove’s durability, toughness and warmth. However, the materials do not promote the glove as being ideal for a sporting activity such as shooting or hunting. Accordingly, the glove is properly classified under subheading 4203.29.0800, HTSUSA, which provides, in pertinent part for: “Gloves of horsehide or cowhide (except calfskin) leather: Wholly of leather: Other.”
HOLDING:
Style UMF-1 and style UM-1 are classified under subheading 4203.21.8060, HTSUSA, which provides for: “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Gloves, mittens and mitts: Specially designed for use in sports: Other, Other.” The general column one rate of duty is 4.9% ad valorem.
Style UMF-3 is classified under subheading 6116.10.0800, HTSUSA, which provides for: “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.” The general column one rate of duty is 3.6% ad valorem.
Style UMDF-T is classified under subheading 4203.29.0800, HTSUSA, which provides for: “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other: “Gloves of horsehide or cowhide (except calfskin) leather: Wholly of leather: Other.” The general column one rate of duty is 14% ad valorem.
In the future, when importing the merchandise that is the subject of this ruling, have ready to present to the port director a copy of this ruling and a copy of NY G88582.
Sincerely,
John Durant, Director
Commercial Rulings Division