CLA-2 OT:RR:CTF:TCM H009365 CkG
Category: Classification
Tariff No.: 6116.10.08
Lori J.P. Boullet
Columbia Sportswear
14375 NW Science Park Drive
Portland, OR 97229
Re: Modification of NY N003928; Classification of Ski Mittens
Dear Ms. Boullet,
This is in response to your letter of February 23, 2007, in which you request the reconsideration of New York Ruling (NY) N003928, issued December 29, 2006, regarding the tariff classification of certain cold-weather mittens under the Harmonized Tariff Schedule of the United States (HTSUS). We have since reviewed NY N003928, and find it to be incorrect. For the reasons set out below, we are modifying this ruling.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to modify NY N003928 was published on December 10, 2009, in Volume 43, Number 50, of the Customs Bulletin. CBP received no comments in response to the notice.
FACTS:
The submitted sample is a pair of lined and insulated unisex mittens with removable inner gloves, style #SU9196, identified as the "Titanium Castle Mountain Mitten." The outer palm side and top portion of the palm side thumb is made up of a coated polyester knit fabric. A knit fabric insert with a visible coating on the underside makes up the bottom portion of the palm side thumb. The backside of the mitten and sidewalls are made up of a coated woven nylon material, and the backside of the thumb is made up of a PU suede material that functions as a nose wipe. The mittens also
feature a plastic goggle wipe on the right mitten sidewall, an inner waterproof barrier, a hook and clasp to connect the mittens together, 2 mm of polyurethane inner foam, an additional layer of foam padding and textile-backed vinyl which extends internally across the back of the knuckles, and an extended gauntlet cuff. The partially elasticized wrists feature a draw cord tightening at the back of the hand with a locking end clip. An adjustable draw cord also tightens the gauntlet hem, which also has a locking end clip.
The removable inner gloves are made of brushed knit polyester fabric with woven fabric fourchettes, partially elasticized wrists and hemmed fabric cuffs. The removable inner gloves are affixed to the outer shell mitten by a string that loops around a small pull-tab sewn into the bottom edge of the glove cuffs.
ISSUE
Whether the Titanium mitten is classifiable as a ski mitten/glove of subheading 6116.10.08, HTSUS, or in subheading 6116.10.44, HTSUS, as a coated, covered or impregnated mitten.
Whether the inner liner should be classified separately
LAW AND ANALYSIS
Merchandise imported into the United States is classified under the HTSUS. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions at issue are as follows:
6116: Gloves, mittens and mitts, knitted or crocheted
6116.10: Impregnated, coated or covered with plastics or rubber
6116.10.08: Other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts
6116.10.44: Other: Containing over 50 percent by weight of plastics or
rubber
6116.93: Of synthetic fibers:
Other:
Other:
6116.93.94: With fourchettes (631)
There is no dispute that the mittens are classified in subheading 6116.10, HTSUS. At issue is the proper eight-digit tariff rate. GRI 6, HTSUS, requires that the GRI's be applied at the subheading level on the understanding that only subheadings at the same level are comparable. The GRI's apply in the same manner when comparing subheadings within a heading.
At the eight-digit subheading level, you request classification of the subject articles as gloves specially designed for use in sport, principally skiing. Subheading 6116.10.08, HTSUS, is a principal use provision. For articles governed by principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that, in the absence of special language or context which otherwise requires, such use "is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." In other words, the article's principal use at the time of importation determines whether it is classifiable within a particular class or kind.
The CIT has further provided factors which are indicative but not conclusive, to apply when determining whether merchandise falls within a particular class or kind. They include: general physical characteristics, the expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. See United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (hereinafter Carborundum).
In Sports Industries, Inc. v. United States, 65 Cust. Ct. 470, C.D. 4125 (1970), the court, in interpreting the term "designed for use," examined not only the features of the articles, but also the materials selected and the marketing, advertising and sale of the article. A conclusion that a certain glove is "specially designed" for a particular sport requires more than a mere determination of whether the glove or pair of gloves could possibly be used while engaged in that sport. See HQ 965714, dated November 15, 2002; HQ 965157, dated May 14, 2002. To determine whether an article is specially designed for a specific sport requires consideration of whether the article has particular features that adapt it for the stated purpose.
With regard to the proper classification of ski gloves, the court in Stonewall Trading Company v. United States, Cust. Ct. 482, C.D. 4023 (1970) held that ski gloves possessing the following features were specially designed for use in the sport of skiing:
A hook and clasp to hold the gloves together;
An extra piece of vinyl stitched along the thumb to meet the stress
caused by the flexing of the knuckles when the skier grasps the ski
pole;
3) An extra piece of vinyl with padding reinforcement and inside stitching
which is securely stitched across the middle of the glove where the
knuckles bend and cause stress;
4) Cuffs with an elastic gauntlet to hold the gloves firm around the wrist so as
to be waterproof and to keep it securely on the hand.
The Stonewall criteria are used as a guideline to aid in the classification of sports gloves and mittens, but they are neither mandatory nor all-inclusive in determining whether a glove merits classification under this provision. A case by case analysis will be used by CBP in determining whether a glove's design merits classification as a ski glove under headings 6116 or 6216, HTSUS. See Headquarters Ruling Letter (HQ) 954733, dated December 21, 1993; HQ 089589, dated August 19, 1991. Even if the Stonewall criteria are met, a glove is not classifiable as a ski glove if it is not functionally practicable for such use. See HQ 952393, dated August 28, 1992; HQ 953629, dated Jul 8, 1993. In addition to the Stonewall criteria outlined above, CBP consistently considers the protective features of a glove (e.g., resistance to wind and water) and how
the gloves are advertised and sold. See e.g., HQ 956188, dated December 29, 1994; HQ 954425, dated September 10, 1993; HQ 953629, dated Jul 8, 1993; and HQ 088374, dated June 24, 1991.
In this case, the Titanium Castle Mountain mittens possess three of the four features specified in Stonewall: a hook and clasp to hold the gloves together, an extra piece of vinyl with padding reinforcement across the back of the hand where the knuckles bend and cause stress, and cuffs with an elastic gauntlet. In NY N003928, CBP determined that the absence of the second Stonewall characteristic precluded the subject mittens from classification as gloves specially designed for use in skiing. However, as noted above, the Stonewall criteria are not necessarily determinative of the classification of a glove. CBP will also examine additional physical characteristics such as the construction of the mitten, the materials used and their resistance to the elements as well as the marketing, advertisement and sale of the subject mittens.
You note that the Titanium mittens possess additional physical characteristics that indicate a design for use in skiing, such as a drawcord tightener and locking end clip for the gauntlet cuffs to keep out snow and ice, a nose wipe and goggle wipe, and an inner layer of foam insulation for warmth. CBP has held in the past that such features indicate a specialized design for skiing or snowboarding. See e.g., NY 815169, dated October 19, 1995; NY A80208, dated March 14, 1996; NY H83294, dated July 31, 2001; NY K88512, dated August 20, 2004; NY L86675, dated September 8, 2005; NY M83789, dated June 22, 2006; and NY N021405, dated January 25, 2008. The marketing of the mitten similarly focuses on its suitability for skiing. The Titanium glove packaging, for example, features two skiers ascending a mountain slope. We, therefore, agree that the Titanium Castle Mountain gloves are specially designed for use in sports, including skiing or snowmobiling, and are provided for in subheading 6116.10.08, HTSUS.
With regard to the classification of the removable inner gloves, the issue is whether they are in fact dedicated liners or whether they are suitable for independent use. CBP has consistently classified dedicated and removable glove liners with their paired outer gloves. See e.g., NY G81410, dated September 21, 2000; NY H89549, dated April 12, 2002; NY I87612, dated November 18, 2002; NY K85841, dated June 3, 2004. However, where CBP determines that the inner glove is suitable for separate and independent use, it is classified separately. See NY L89356, dated February 10, 2006; NY N042400, dated November 14, 2008. In the instant case, the inner gloves are not securely attached to the outer glove. Furthermore, while we recognize that the liner may be worn under a ski glove while skiing, it is clearly suitable for separate use. The liner possesses no features which indicate that it is specially designed for use with the Titanium Castle Mountain Mitten. The removable glove liner is thus classified separately from the outer mitten. The liner is provided for in subheading 6116.93.94, HTSUS.
HOLDING:
By application of GRI 1 and 6, the Titanium Castle Mountain Mitten is classified under subheading 6116.10.08, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.” The 2009 column one, general rate of duty is 2.8% ad valorem.
The classification of the liner glove remains unchanged.
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 the internet at www.usitc.gov/tata/hts.
EFFECT ON OTHER RULINGS:
NY N003928, dated December 29, 2006, is hereby modified. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division