CLA-2 CO:R:C:T 088262 CC 851283
Mr. Lane Peterson
Import Department
Roger Dunn Golf Shops, Inc.
2803 S. Yale Street
Santa Ana, CA 92704
RE: Reconsideration of NYRL 851283; classification of golf
gloves; made of knit polyester and small amount of leather; knit
polyester imparts essential character; classifiable as sports
gloves, 6116.93.0800, HTSUSA
Dear Mr. Peterson:
This letter is in response to your request of November 26,
1990 for reconsideration of New York Ruling Letter (NYRL) 851283,
dated May 4, 1990, concerning the classification of golf gloves.
A sample was submitted for examination.
FACTS:
The submitted sample is designated by you as a "Cougar Shark
Suede" golf glove. It is constructed of knit polyester tricot
fabric. The glove has fourchettes of knitted fabric and a slit
on the back of the hand which is fastened with a hook and loop
closure, bearing the logo "Cougar Shark Suede," and a ball
marker. The fingers of the glove are perforated with two rows of
holes both front and back. The underside of the thumb has an
inset of leather and the right third of the palm has an overlay
of the same material.
In NYRL 851283 we ruled that the merchandise at issue was
classifiable under subheading 6116.93.2020 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). You
state that the gloves are made of woven fabric and should be
classified in Heading 6216. In addition, you state that the
fabric of the glove is dipped in polyurethane resin after
construction; therefore, according to Headquarters Ruling Letter
(HRL) 084800, the gloves should be considered impregnated, coated
or covered with plastic for classification purposes.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
4203, 6116, or 6216, 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 shall be
determined according to the terms of the headings and any
relative section or chapter notes.
We have carefully examined the submitted glove and find that
it is made of knit fabric. In addition there is a small portion
of leather on the thumb and the right third of the palm.
Therefore this merchandise is classifiable in two headings, 4203,
which provides for articles of apparel and clothing accessories,
of leather or of composition leather, and 6116, which provides
for gloves, mittens and mitts, knitted or crocheted.
GRI 3(b) provides that mixtures, composite goods consisting
of different materials or made up of different components, and
goods put up in sets for retail sale shall be classified as if
they consisted of the material or component which gives them
their essential character. According to the Explanatory Notes,
the official interpretation of the HTSUSA at the international
level, "the factor which determines essential character will vary
as between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its bulk,
quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods." The quantity of
the leather is very small compared to the quantity of the knit
polyester fabric of the glove at issue. Therefore we believe
that the knit fabric imparts the essential character to this
merchandise.
You believe that the gloves at issue are classifiable as
coated with plastic, which would make them classifiable in
subheading 6116.10, HTSUSA. You cite HRL 084800 as support for
your position. Regardless of whether the plastic is added after
the creation of the fabric, the application of Note 2 to Chapter
59 would determine whether this particular fabric is considered
impregnated, coated, covered or laminated with plastics for
classification purposes. This note states that Heading 5903
applies to the following:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per square
meter and whatever the nature of the plastic material
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this
provision, no account should be taken of any resulting
change of color.
It is our view that the wording of Note 2(a)(1), "visible to
the naked eye," is a clear expression by the drafters of the
Harmonized System that a significant, if not substantial, amount
of material must be added to a fabric for it to be considered
"impregnated, coated, or covered." We have carefully examined
the knit fabric and are unable to see any coating whatsoever.
Therefore this merchandise is classifiable under subheading
6116.93, HTSUSA, which provides for gloves, mittens and mitts,
knitted or crocheted, other, of synthetic fibers.
In NYRL 851283, dated May 4, 1990, we ruled that the gloves
at issue were classified under subheading 6116.93.2020, HTSUSA,
which provided for gloves, mittens and mitts, knitted or
crocheted, other, of synthetic fibers, other, with fourchettes.
At the time NYRL 851283 was issued, this classification was
correct. Therefore NYRL 851283, dated May 4, 1990, is affirmed;
the subject gloves entered or withdrawn from warehouse for
consumption before October 1, 1990 are classified under
subheading 6116.93.2020, HTSUSA.
A number of technical corrections were made to the HTSUSA,
effective October 1, 1990, including corrections made in Heading
6116. As a result, subheading 6116.93.0800, HTSUSA, provides for
gloves, mittens and mitts, knitted or crocheted, other, of
synthetic fibers, other gloves, mittens, and mitts, all the
foregoing specially designed for use in sports, including ski and
snowmobile gloves, mittens, and mitts. As gloves clearly
designed for golf, the merchandise at issue is classifiable under
this subheading. The subject gloves entered or withdrawn from
warehouse for consumption on or after October 1, 1990 are
classified under subheading 6116.93.0800, HTSUSA.
HOLDING:
The merchandise at issue is classified under subheading
6116.93.0800, HTSUSA, which provides for gloves, mittens and
mitts, knitted or crocheted, other, of synthetic fibers, other
gloves, mittens, and mitts, all the foregoing specially designed
for use in sports, including ski and snowmobile gloves, mittens,
and mitts. The rate of duty is 5.5 percent ad valorem. No
textile category is currently assigned to articles classifiable
under this subheading. This classification is effective for the
subject gloves entered or withdrawn from warehouse for
consumption on or after October 1, 1990.
For the subject gloves entered or withdrawn from warehouse
for consumption before October 1, 1990, the classification is
6116.93.2020, HTSUSA. NYRL 851283, dated May 4, 1990, is
affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division