CLA-2-42:OT:RR:NC:N3:354
Mr. David A. Snyder
Easton-Bell Sports
6225 N. St Hwy 161, Suite 200
Irving, TX 75038
RE: The tariff classification of lacrosse gloves from Vietnam.
Dear Mr. Snyder:
In your letter dated August 15, 2012, you requested a tariff classification ruling. The sample submitted will be returned.
Style Stealth 13” BKGNSL is a glove with an entire palmside constructed of sheepskin leather perforated with air holes. The backside and fourchettes are constructed of a nylon fabric. Pieces of hard foam padding with a top covering of plastic are placed under the fabric on the back of the hand, fingers and thumb for protection. The pieces on the fingers and thumb are small to allow better flexibility when the wearer flexes and grips. Additionally, an open side vent padded wrist cuff is secured with a plastic cinch stop lace closure. These features and the marketing information provided are indicative of gloves which are designed for use in the sport of lacrosse.
You state that the gloves should be classified under 6216.00.4300; however, chapter 62 provides only for non knit textile apparel and clothing accessories. The palmside of this glove is made of AX Suede™ and digital sheepskin leather which impart the essential character of the glove; therefore, chapter 62 does not apply. In addition, you state that the gloves should be classified under hockey gloves; however, since they are designed and used as lacrosse gloves, they can not be classified as hockey gloves, which is a specific provision.
The applicable subheading for style Stealth 13” BKGNSL 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 in sports: other…other. The rate of duty will be 4.9% 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