CLA-2-62:OT:RR:NC:TAB:354
Ms. Heather Litman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
707 Wilshire Blvd. Suite 4150
Los Angeles, CA 90017
RE: The tariff classification of motorcycle gloves from China and/or other countries.
Dear Ms. Litman:
In your letter dated February 22, 2008, written on behalf of your client, Alpinestars S.P.A., you requested a tariff classification ruling.
You have submitted four styles of gloves that you state are used for motorcycle racing, style “GP-X Glove” (style #356708), style “¾ Glove” (style #356657), style “Octane S-Moto Glove” (style #356706) and style “Maze Glove” (style #356607). You state that styles “GP-X,” “Octane S-Moto,” and the “3/4” gloves are made up of a palm side, from fingertips to wrist, constructed of synthetic suede as well as leather material, with the essential character consisting of the non-knit synthetic suede material. You state that style “Maze” is made up of a palm side, from fingertips to wrist, consisting of predominately genuine leather. All styles feature backsides made up of a combination of leather and textile materials, with soft as well as hard protective padding on various locations to protect the hands.
All four styles are snug-fitting gloves that feature adjustable hook and loop wrist fasteners for a secure fit. You also state that style “GP-X” is constructed with the pinky and ring fines that are “bridged” together to prevent finger roll and potential seam bursting during impact.
We agree that the gloves are specially designed for motorcycle racing. The design features of the submitted gloves along with the type of reinforcements placed in strategic locations on both the palms and backsides, the hard molded plastic located across the backside knuckles, and the use of carbon fiber material featured on the “3/4 glove” and on the “Maze Glove,” which is used for strength as well as resistance to heat and fire from high-speed falls, indicate that these gloves are designed for motorcycle racing. In addition, the marketing and advertising materials submitted demonstrates that this importer offers an assortment of gloves that are suitable for the most aggressive motorcycle racers.
The applicable subheading for style “Maze” will be 4203.21.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use I sports: other…other. The rate of duty will be 4.9% ad valorem.
The applicable subheading for styles “GP-X,” “Octane S-Moto,” and “3/4” gloves will be 6216.00.4600, HTSUS, which provides for gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports. The rate of duty will be 2.8% ad valorem.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division