CLA-2:CO:R:C:G 083694, JLJ 835894

Mary E. Gill, Esquire
Sonnenberg, Anderson, O'Donnell and Rodriguez
200 West Adams Street,
Suite 2625,
Chicago, Illinois 60606

RE: Classification of a shooter's glove

Dear Ms. Gill:

You requested a tariff classification ruling for a product called the Zwicker glove, style No. 5038-9, to be imported from Haiti.

FACTS:

The merchandise at issue is a shooter's glove worn by individuals shooting guns to lessen the recoil shock. The shooter's glove is sold separately rather than in a pair; it is intended to be worn on the trigger hand alone.

The instant shooter's glove covers the hand, three-fourths of the thumb, three-fourths of the middle finger which holds the trigger-guard, and about one-eighth of the other three fingers.

The glove is made of a mixture of a cotton yarn and a nylon/spandex/polyester yarn covered by deerskin leather on the thumb, middle finger, palm and one-quarter of the back of the glove. There is a "Eura Lite" padding material (100 percent polymer) on the palm and thumb of the glove, sandwiched between the inner textile and the outer leather layers of the glove. The glove is made of a pre-existing machine knit material and has no seams. The textile component which is in chief weight is man- made fibers. It is intended for use by people shooting a gun for sport.

The leather component of the shooter's glove covers the entire palm of the glove, the thumb and the middle finger, what exists of the other fingers and a portion of the back of the glove.

-2-

ISSUE:

What is the classification of the instant shooter's glove under the Harmonized Tariff Schedule of the United States (HTSUSA)?

LAW AND ANALYSIS:

Classification of the instant merchandise is governed by the General Rules of Interpretation (GRI), taken in order. The glove at issue is made up of 100 percent polymer padding, deerskin leather, cotton yarn, nylon/spandex/polyester yarn, labels and tags, and a velcro wrist strap.

The competing provisions are subheading 4203.21.80, HTSUSA, which covers articles of apparel and clothing accessories, of leather: gloves specially designed for use in sports: other, and subheading 6116.93.2010, HTSUSA, which covers gloves, knitted or crocheted, other, other. Subheading 4203.21.80, HTSUSA, applies because the gloves are partially of leather. Subheading 6116.93.2010, HTSUSA, applies because the textile component which is in chief weight is man-made fibers. Under GRI 3(b), HTSUSA, the material that imparts the essential character of the glove must be determined.

The leather portion provides the grip which is essential to hold the gun steady and which -- in conjunction with the padding -- serves to lessen the recoil shock. The leather portion is the portion which makes the glove a shooter's glove because the role of the leather portion is considerably more important than that of the textile portion. It is clear that the leather imparts the essential character to the shooter's glove; therefore, under GRI 3(b), HTSUSA, the glove must be classified as if it consisted solely of leather.

Subheading 4203.21.80, HTSUSA, provides for articles of leather, gloves, specially designed for use in sports, other, dutiable at the general rate of 4.9 percent ad valorem. GRI 3(b), HTSUSA, requires that we classify the instant shooter's glove in this subheading. We note that products of Haiti which are classified in this subheading and which fulfill all the requirements are eligible for duty-free entry under the Generalized System of Preferences.

-3-

HOLDING:

The shooter's glove is classified in subheading 4203.21.80, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

jackson library 083694
6cc: A.D., N.Y. Seaport (NIS-354)j
1cc: D.D., Milwaukee, Wisconsin