CLA-2-97:OT:RR:NC:N4:433
John M. Peterson
Neville Peterson LLP
Counsellors at Law
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of hockey sweaters and jerseys being collectors’ pieces.
Dear Mr. Peterson:
In your letter dated December 21, 2011, on behalf of Classic Auctions Inc., you requested a tariff classification ruling. The country of origins of the sweaters and jerseys are unspecified.
Item 1 is described as “Jacques Plante circa 1957 Montreal Canadiens Wool Sweater.” Plante played for the Montreal Canadiens from 1953 to 1963 during which time his team won the Stanley Cup six times, including five consecutive wins. Plante was a Canadian professional ice hockey goaltender. His career spanned from 1947 through 1975 playing for teams like the Montreal Canadiens, the St. Louis Blues, the Toronto Maple Leafs, and the Boston Bruins, with a short stint as coach and general manager for the Quebec Nordiques from 1973 through 1974. Plante was inducted into the Hockey Hall of Fame in 1978, and was chosen as the goaltender of the Canadiens’ all-time “Dream Team” in 1985. Plante was awarded the Vezina Trophy. The Canadiens retired Plante’s number 1 jersey in 1995.
The background of the item as described by Counsel indicates: (1) the item in question is Plante’s red, white and blue #1 hockey sweater worn during his tenure with the Canadiens, circa 1957, in the midst of Les Habitantes’ (Montreal Canadiens) record Stanley Cup streak, (2) there is no Plante Canadiens’ jersey on display at the Hockey Hall of Fame in Toronto, (3) Plante gave the sweater to a Montreal sports reporter, who preserved it in his personal collection and considered it a prized family possession, and (4) Plante’s game-worn 1957 Montreal Canadiens sweater is a highly desirable museum piece, which might fetch $100,000 or more at auction.
Item 2 is described as “Ken Morrow’s 1980 U.S.A. Olympic Hockey Team Game Worn Jersey.” Morrow played for the New York Islanders from 1980 through 1989, and played 550 regular season games in the National Hockey League (NHL). Marrow was an American professional ice hockey defenseman. Prior to playing for the New York Islanders, Marrow played for the 1980 USA Olympic hockey team that won the gold medal in an event known as the “Miracle on Ice.” The Miracle on Ice was the name given in America to a medal-round in men’s ice hockey during the 1980 Winter Olympics at Lake Placid. Team USA went on to win the gold medal, by winning its last match over Finland, but it was Team USA’s prior victory over the Soviet team, with its amateurs and collegiate players versus seasoned Soviet players, that derived the name – Miracle on Ice. Morrow was inducted into the United States Hockey Hall of Fame in 1995, and won the Lester Patrick Trophy in 1996.
The background of the item as described by Counsel indicates: (1) the item in question is Marrow’s USA Olympic hockey team sweater during the Miracle on Ice game, (2) the United States team, in an upset for the ages, defeated the prohibitively-favored Soviets, and then proceeded to clinch the Olympic Gold Medal in the final game against Finland, (3) Morrow was on the ice as the crucial final seconds ticked off, clearing the puck across the blue line, and assuring the American team of the historic victory, (4) Morrow helped the Islanders to win its first Stanley Cup Championship in 1980, making him the first player to win the Olympic Gold and an NHL championship in one season, (5) Morrow was an integral member of the Islanders’ for an additional three consecutive Stanley Cup Championship teams: 1981, 1982 and 1983, (6) Morrow’s USA jersey has been owned by him since the Olympic games and is now being offered for auction – the jersey to be auctioned is the game-worn original, and (7) the original sweater is extremely valuable as a collector’s piece, and should fetch a very high price at action, due to its role in the most celebrated hockey tournament of the 20th century.
Item 3 is described as the “1926 Detroit Cougars #7 Wool Sweater.” The Detroit Cougars’ #7 wool sweater was owned by Erik Brolin, an original member of the team which made its NHL debut in the fall of 1926. Brolin kept the sweater in his personal collection, where it became a cherished family heirloom that was passed down to his son and subsequently to his grandson.
The background of the item as described by Counsel indicates: (1) the item in question is Brolin’s white and red wool sweater featuring a red Old English “D” on the front, (2) it was game-worn during Detroit’s first season in the NHL, when the team was known as the Cougars – which ultimately became the Detroit Red Wings, and (3) the sweater is an original and not a replica, and is magnificently preserved.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), heading 9705, in pertinent part provide the following: These articles are very often of little intrinsic value but derive their interest from their rarity, their grouping or their presentation. The heading includes at: (B) Collections and collectors’ pieces of historical, ethnographic, paleontological or archaeological interest, for example: (1) Articles being the material remains of human activity suitable for the study of the activities of earlier generations, such as: mummies, sarcophagi, weapons, objects of worship, articles of apparel, articles which have belonged to famous persons, (2) Articles having a bearing on the study of the activities, manners, customs and characteristics of contemporary primitive peoples, for example, tools, weapons or objects of worship, and (3) Geological specimens for the study of fossils (extinct organisms which have left their remains or imprints in geological strata), whether animal or vegetable.
Consistent with Headquarters Rulings, HQ 962234 dated July 17, 2000 and HQ H021886 dated August 6, 2008, for goods to be classified under heading 9705, specifically, as collectors’ pieces of historical interest, there must be a connection established between the articles in question and history itself. In other words there must be a nexus between the hockey memorability to specific historical events and/or to famous people. Factors, not all inclusive, to be used in a determination for classification under heading 9705 are: whether the sweaters and jerseys belonged to famous people; whether these individuals are not only famous, but are historically significant; whether the items indicate a markedly increased value because of their historical significance; whether the items were not just owned by famous people (directly in possession or subsequently held by another), but were very closely associated with them; and whether authentic sweaters and jerseys of famous hockey players are useful in remembrance of past icons.
Upon review of item #1 as described by Counsel, one would conclude that the name Plante is a recognized famous person in regard to professional hockey, in that, he was inducted into the hall of fame, contributed to bringing his team to six winning Stanley Cup championships, and was chosen as the goaltender of the Canadiens’ all-time Dream Team. However, there is no indication that the subject sweater or jersey was ever used in the Stanley Cup championships or worn for the Dream Team, nor whether the item received by the reporter was ever in one of those events. As no authentication was presented to confirm that the subject sweater is associated to a historical event, such as the Stanley Cup or Dream Team, we are of the opinion that the item does not qualify for duty-free treatment under heading 9705, HTSUS.
Upon review of item #2 as described by Counsel, one would conclude that the name Marrow is a recognized famous person in regard to professional hockey, in that, he was inducted into the hall of fame, contributed to bringing his team to wining the tournament called the Miracle on Ice and then to winning the 1980 Olympic Gold, contributed to bringing his team to winning four Stanley Cup championships, and received the Lester Patrick Trophy. It would be expected that upon authentication of the jersey to an historical event, such as the Miracle on Ice, that an increased value would occur upon sale amongst collectors. Once confirmation is established by Marrow that this jersey was used in the Miracle on Ice game, the item would be eligible for duty-free treatment under heading 9705, HTSUS.
Upon review of item #3, we find no evidence presented that Erik Brolin was a famous hockey player for the Detroit Cougars or was a significant contributing member of a team winning the Stanley Cup or the like. Internet research indicates that no player wore the “1926-27” season #7 sweater for more than a couple of games that year. Brolin left the Detroit club later that season to play in St. Paul. Accordingly, the sweater is not classifiable under heading 9705, HTSUS.
If item #1, the Jacques Plante circa 1957 Montreal Canadiens Wool Sweater and item # 3, the 1926 Detroit Cougars #7 Wool Sweater, are in chief weight of wool and are constructed from fabric having a stitch count of 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, the applicable subheading will be 6110.11.0015, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Sweaters: Men’s. The rate of duty will be 16% ad valorem.
If item #1, the Jacques Plante circa 1957 Canadiens Montreal Wool Sweater and item # 3, the 1926 Detroit Cougars #7 Wool Sweater, are in chief weight of wool and are constructed from fabric having a stitch count of more than 9 stitches per 2 centimeters measured in the direction the stitches were formed, the applicable subheading will be 6110.11.0070, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Men’s and boys’. The rate of duty will be 16% ad valorem.
The applicable subheading for item #2, the Ken Morrow’s 1980 U.S.A. Olympic Hockey Team Game Worn Jersey, upon confirmation of authenticity, will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Archaeological, historical, or ethnographic pieces.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division