CLA-2-61:OT:RR:NC:N3:354
Mr. William R. Gregory
180s, LLC
700 S Caroline St.
Baltimore, MD 21231
RE: The tariff classification of a glove from China.
Dear Mr. Gregory:
In your letter dated January 9, 2012, you requested a tariff classification ruling. The sample submitted will be returned.
The submitted sample, 180s style #17042 Quantum Cool Unisex Outdoor Fingerless Cooling Glove, is a fingerless glove composed of 73% nylon 27% spandex knit fabric. The glove features a double layer knit cuff that extends approximately 1¾ inches, fourchettes, silicone printed 180s logo designs on the palm and a tab bearing the 180s logo at the wrist seam.
You assert that the Quantum Cool Unisex Outdoor Fingerless Cooling Glove is part of a line of outdoor sporting accessories specifically marketed for spring and summer or warm environment fishing and is properly classified under 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted; other; of synthetic fiber; other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.
CBP considers fishing a "sport" and has recognized that certain features are indicative of a special design for fishing. These features include, but are not limited to: Waterproof barriers; Complete palmside and fingertip reinforcement; Backside textile wrist strap; A hook and clasp; Coated fabric that serves to protect hands from hooks, teeth, fins, gills, wire leaders and knives and Pre-curved half-fingered at the thumb and two fingers.
When determining whether gloves are specially designed for use in sports, CBP considers the connection the gloves have to an identified sporting activity, the features designed for that sporting activity, and how the gloves are marketed, advertised and sold in relation to the named sport. The packaging submitted indicates that the gloves provide cooling, thermal ray protection, moisture management and are anti-odor, features that would be useful in most outdoor activities. The fact that a glove could possibly be used in a certain sport is not enough to make it "specially designed" for a certain sport. Furthermore, a visual inspection of the subject merchandise confirms that they do not possess any of the above attributes indicative of a special design. Therefore, your assertion for classification under 6116.93.0800, HTSUS, is not applicable.
The applicable subheading for the style #17042 Quantum Cool Unisex Outdoor Fingerless Cooling Glove will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% 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 Robert Ivers at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division