CLA-2 CO:R:C:G 084800 DSN
Ms. Nancy Young
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: Classification of winter bicycle gloves
Dear Ms. Young:
This ruling letter is in response to your inquiry of May
11, 1989, on behalf of Samku Industries, Inc., requesting tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), for winter bicycle gloves. A sample
produced in Korea was submitted for review.
FACTS:
According to your submissions, style number 0700 is a
winter bicycle glove. The glove has an unlined synthetic leather
palm composed of "Amara" fabric. Amara fabric is a combination
of man-made fibers and plastic which forms a nonwoven fabric.
The back of the hand is made from a knit man-made fabric with a
thin layer of foam which serves as insulation. This layer has a
knit man-made fabric attached which acts as a lining. The glove
has an "Amara" palm and thumb reinforcement covering a thin layer
of foam padding. An additional layer of "Amara" reinforcement
covers the joint of the thumb. The glove has a row of elastic
gathering on the palm side of the wrist. The hemmed cuff is also
elasticized on the palm side so that the glove appears straight,
when viewed from the back. An inseam construction is used
throughout except where the "Amara" palm side of the index finger
is joined to the knit back. The reinforced areas are top-
stitched over the shell material. The gloves have a plastic hook
and clasp to hold them together when not in use.
-2-
ISSUE:
How are the gloves at issue classified under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes. Heading 6216, HTSUSA, provides for gloves,
mittens and mitts. We must now determine how the gloves are
classified at the subheading level.
Subheading 6216.00, HTSUSA, provides for gloves, mittens
and mitts, impregnated, coated or covered with plastics or
rubber. Our position is that if the plastic is added after
creation of the fabric, the fabric is considered impregnated,
coated or covered with plastic. We do not consider the "Amara"
fabric used in the sample at issue to be impregnated, coated or
covered with plastic. The plastic was added at the time of
creation of the "Amara" fabric. As previously stated, "Amara"
fabric is a combination of man-man fibers and plastic which forms
a nonwoven fabric.
There have been new trends in the design of bicycle gloves
and although the gloves at issue do not resemble traditional
bicycling gloves, they do provide padding for griping handlebars
and do offer a tight fit which enhances the thermal protection
necessary for winter bicycling. Therefore, they are classified
as 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.
HOLDING:
The gloves at issue are classified under subheading
6216.00.4805, HTSUSA, which provides for gloves, mittens and
mitts, other, other, with man-made fibers, other, specially
designed for use in sports, and dutiable at the rate of 22
cents/kg plus 11 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division