CLA-2 CO:R:C:G 083450 DSN
Mr. Roger Heumann
Olympia Sports Co., Inc.
P.O. Box 10
1010 Third Avenue
New Hyde Park, New York 11040
RE: Classification of gloves
Dear Mr. Heumann:
This ruling letter is in reference to your request of
December 8, 1988, for classification of gloves under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A glove was submitted for examination. The gloves
will be imported from Korea, Pakistan or China.
FACTS:
The glove at issue, style "summer", is composed of 71
percent cowhide leather and 24 percent knit nylon. The leather
portion covers the front portion of the glove and the nylon
fabric is on the back. The glove contains 2 pairs of decorative
rivets on each side of the leather front. The glove has an
elastic Velcro-closure at the wrist.
According to your submissions the glove is a multi-sport
glove to be used in various sports such as; bicycling, cross-
country skiing, ATV-motorcycle racing and boating. You claim
that because the leather palm is padded slightly and the thumb is
reinforced, that the gloves have extra durability and are more
comfortable while engaging in the above mentioned sports. In
addition, you assert that the combination of leather and textile
provides breathability and a better fit which reduces fatigue in
the hands while participating in these sports.
-2-
ISSUE:
How are gloves composed of leather and textile classified
under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
The glove at issue cannot be classified pursuant to GRI 1 since
more than one heading describes the glove. The leather component
of the glove constitutes more than trimming (see the general
Explanatory Notes to Chapter 62, HTSUSA), and thus cannot be
ignored for tariff purposes.
Since the glove at issue is composed of leather and
textile, classification is according to GRI 3. Previously, our
position regarding similar gloves was that GRI 3(a) applied,
resulting in the heading providing the most specific description
being applicable. HRL 082149 of March 20, 1989. However, we
concluded in HRL 084537 of June 14, 1989, that the two competing
provisions, heading 4203 and heading 6216, are equally specific,
and therefore, GRI 3(b) is applicable.
Heading 4203, HTSUSA, provides for articles of apparel and
clothing accessories, of leather or of composition leather. The
chapter notes to chapter 42, state that for the purposes of
heading 4203, the expression "articles of apparel and clothing
accessories" applies, inter alia, to gloves. This note is
incorporated into heading 4203 so that the heading covers gloves
of leather.
Heading 6216, HTSUSA, provides for gloves, mittens and
mitts. The chapter notes to chapter 62, state that the chapter
applies to made up articles of any textile fabric. As with the
notes to chapter 42, this note is incorporated into heading 6216,
and the provision covers gloves of textile. Since both headings
are equally specific as to the description of this merchandise,
we cannot determine classification according to GRI 3(a).
GRI 3(b) provides that composite goods which cannot be
classified by GRI 3(a), shall be classified according to their
essential character. The Explanatory Notes constitute the
official interpretation of the tariff at the international level.
According to the Explanatory Notes, essential character may be
determined by the nature of the component, its bulk, quantity,
weight or value, or by the role of a constituent material in
relation to the use of the goods.
-3-
With respect to the glove at issue, the quantity, weight
and value of the leather is significantly greater than the
textile. It is our opinion that the leather imparts the
essential character, and therefore the glove is classified in
heading 4203, HTSUSA.
We must now determine whether at the subheading level the
merchandise at issue is classified as "specially designed for use
in sports". You assert that since this glove is designed as a
multi-sport glove and can be used in many different sports it
should be classified accordingly. We disagree. Our
interpretation of the term "specially designed for use in
sports", is that the glove has to have special design features
particular to that sport. You have not demonstrated how the
glove at issue has design features for use in any of the sports
mentioned. Comfort, breathability and the thumb being reinforced
does not show special design features for the sports you list.
Most gloves whether they are designed for a sport or not contain
those features. Thus, classification is precluded at the
subheading level under gloves specially designed for use in
sports.
We note the burden of proof is usually on the importer to
provide us with the necessary information to determine whether
their gloves are specially designed for use in sports. That
information may include, but is not limited to, catalogs,
advertisements, marketing strategies, and design features.
Although you submitted brochures of other gloves your company
sells, the glove in question is not included, and therefore,
these brochures along with the lack of design features do not
comply with your burden of proof.
HOLDING:
The glove at issue is classified under subheading
4203.29.1500, HTSUSA, which provides for articles of apparel and
clothing accessories, of leather or of composition leather,
gloves, mittens and mitts, other, other, with fourchettes or
sidewalls which, at a minimum, extend from fingertip to fingertip
between each of the four fingers, and dutiable at the rate of 14
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division