CLA-2-62:OT:RR:NC:N3:354
Ms. Adelaide Grillo
The Janel Group of Los Angeles, Inc.
460 Hindry Ave.,
Inglewood, CA 90301
RE: The tariff classification of gloves from Vietnam and China.
Dear Ms. Grillo:
In your letter dated February 22, 2013, you requested a tariff classification ruling on behalf of your client, Troy Lee Designs. The samples submitted will be returned.
Style “GP Glove” is a full-fingered glove with a palmside constructed of synthetic leather with a uniform rubber coating from fingertips to wrist. The palmside features an underlay of foam padding. The backside of the glove is constructed of a textile fabric with foam padding in the knuckle area and TPR molds on the four fingers and on the center of the palm. The glove features a leather reinforcement on the thumb, knitted fabric fourchettes and a rubber hook and loop closure. The essential character of the glove is imparted by the coated synthetic leather palmside. The culmination of features shows a design for the use in the sport of motocross.
Style “APEX Sport Glove” is a full-fingered glove constructed of goat leather. The palmside features a leather reinforcement which extends across the palm and over both sides of the thumb. The backside features foam padding, rubber mold protection for the knuckles and finger joints and an additional rubber strip running across the back. The glove features fourchettes and a hook and loop closure. The essential character of the glove is imparted by the goat leather. The culmination of features shows a design for the use in the sport of motocross.
Style “SE Pro Glove” is a full-fingered glove constructed of a synthetic leather palmside perforated with airholes. The backside is constructed of a polyester mesh fabric. The glove features a backside reinforced thumb, knit fabric fourchettes, a rubber hook and loop closure and coating on the tips of the middle and index finger. The essential character of the glove is imparted by the synthetic leather palm.
Style “XC Glove” is a full-fingered glove constructed of a synthetic leather palmside. The palmside features an overlay of synthetic leather and light foam padding sewn into the underside of the palm. A coating has been applied to the tips of the middle and index fingers. The backside is constructed of a textile fabric and features an overlay of synthetic leather on the thumb, a strip of rubber molding and foam padding on the lower portion of the glove. The glove features knit fabric fourchettes and a rubber hook and loop closure. The essential character of the glove is imparted by the synthetic leather palm.
The applicable subheading for style “GP Glove” will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens, and mitts: 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 rate of duty will be 0.8% ad valorem.
The applicable subheading for “Apex Sport Glove” will be 4203.21.8060, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts, all the foregoing specially designed for use in sports: other: other. The rate of duty will be 4.9% ad valorem.
The applicable subheading for “SE Pro Glove” and “XC Glove” will be 6216.00.5820, HTSUS, which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes: other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem.
You state that these gloves are used in the sport of motocross and you assert that 6216.00.4600, HTSUS, which provides for non-knit gloves of man-made fibers, specially designed for use in sports is the proper classification for all the gloves. Style “GP Glove” has the features of a motocross glove but it has a coated synthetic leather palm; therefore it was classified under coated non-knit gloves, specially designed for use in sports. Style “Apex Sport Glove” also has the features of a motocross glove, but it is constructed of leather; therefore it was classified under leather gloves, specially designed for use in sports. “SE Pro Glove” and “XC Glove” cannot be classified there because they do not have the features of a motocross glove such as, but not limited to, protective strips or padding that protect the racer from a fall or from flying debris.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR 134.46), provides that: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20580, for information on the applicability of these requirements to these items. Information can also be found at the FTC website www.ftc.gov.
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 354 at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division