CLA-2 OT:RR:CTF:TCM H246723 EGJ
TARIFF NO: 6216.00.58
Port Director
U.S Customs and Border Protection
5600 American Blvd. W., Suite 760
Bloomington, MN 55437
Attn: Brad Clemence, Import Specialist
RE: Internal Advice Request: Tariff classification of Seven Styles of Work Gloves
Dear Port Director:
This letter is in reply to your request for Internal Advice, initiated by three different letters dated March 18 – 19, 2013, by counsel for Ergodyne, Inc. (Ergodyne). At issue is the classification of seven styles of work gloves by U.S. Customs and Border Protection (CBP) under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
These seven styles of work gloves are marketed and advertised for use in construction, mining, oil rig work and similar environments. Six samples of the work gloves were forwarded to this office. A sample of Style 925F(x) LROD was not provided. The Port sent two of the glove style samples, 925F(x) OD and 924LD, to the CBP Laboratory. The CBP Laboratory issued two reports on the features of the palm sides of these gloves. A picture and a description of each of the seven styles is provided below.
925F(x) CP and 925 CPWP
These two styles are very similar to each other. The palm side consists of a two-ply fabric. The base layer consists of a black non-woven fabric. The top layer consists of a woven fabric coated with plastics which extends from the fingertips to the wrists. The top layer is stitched on top of the bottom layer. In five different sections of the palm, a small foam pad is sewn in between the top and the bottom layers.
The backside of both gloves consists of a knit fabric which features rubber molds and foam pads. Both gloves feature fourchettes, a foam cuff sandwiched between finely knit fabric, and a pull tab. Style 925F(x) CPWP also features insulation, a waterproof barrier and a lining. Pictures of the gloves are provided below.
925F(x) CP:
925CPWP:
Style 925F(x) OD
The palm side of this work glove has a black base layer which consists of a non-woven nylon fabric. An orange overlay is sewn onto the base layer, covering most of the palm and three of the fingers. A small foam cushion is stitched in between the orange overlay and the base layer, but only in the section that covers the lower part of the palm. The orange overlay consists of polyvinyl chloride, a plastics material, backed with a knit fabric. An overlay of black material covers the index finger and thumb. The black overlay consists of a woven nylon fabric coated with polyurethane.
Each of these three materials makes up the following percentage of the palm side surface area: orange overlay – 57%, black overlay – 23% and the black base layer – 20%. The composition of the palm material in percent by weight is: orange overlay – 36%, black base – 51%, and black overlay – 10%, foam cushion – 3%.
The backside of the glove is constructed of knit fabric; it features rubber molds and foam padding. The entire glove features fourchettes, insulation, a polyester lining and a pull tab. Pictures of the gloves are provided below:
925F(x), 925F(x) WP and 925F(x) LROD
Our office received samples of styles 925 F(x) and 925F(x) WP, but not of style 925F(x) LROD. For this last style, we have used the picture and description provided in Ergodyne’s glove catalog for our analysis.
These three styles of gloves are nearly identical in construction to Style 925F(x) OD, which is described above. They each have palm sides which consist of a black non-woven base layer. They each have a small black overlay which consists of a plastic-coated woven fabric. The 925F(x) and the 925F(x) WP each have orange overlays; the 925F(x) LROD has red overlays. The red and orange overlays consist of a plastics material backed with a thin scrim of fabric. The red and orange overlays cover three of the fingers and the majority of the palm.
They each have a small foam pad sewn between the red or orange overlay and the black base material, but only in the section that covers the lower part of the palm. The black overlay covers the index finger and the thumb. The red or orange overlay covers approximately 57% of the surface area of the palm, the black overlay covers approximately 23% and the black base layer covers approximately 20%.
The backside of each glove is constructed of a knit fabric and features rubber molds and foam padding. Each glove features fourchettes, a pull tab and a foam cuff sandwiched between finely knit fabrics. Pictures of these three styles are provided below.
925 F(x):
925F(x) WP:
925F(x) LROD:
924 LD
The palm side of this work glove consists of a black non-woven base layer. An orange overlay is sewn onto the suede-like material, covering most of the palm and the four fingertips. The orange overlay consists of a polyvinyl chloride material, backed with a knit polyester fabric. The composition of the palm material in percent by weight is: 68% plastics material and 32% textile material.
The backside of the glove mainly consists of a two-ply knit fabric with rubber molds and foam padding. Above the back cuff is a black woven fabric with foam padding sewn below it. The glove features fourchettes, a foam cuff sandwiched between finely knit fabric, a pull tab and a rubber hook and loop closure. [NIS classified this as woven – check to see if any component is woven – check original submission] Pictures of the glove are provided below:
Three of the subject styles, 925 F(x), 924LD, and 925F(x) OD, were entered between March 6 and October 28, 2012. On March 22, 2012, the Port issued an entry summary rejection due to an insufficient invoice description for an entry of the gloves. The importer provided additional details for styles 924LD and 925F(x) OD. A request for information (CBP Form 28) was then issued to the importer on March 28, 2012, in order to obtain a sample of each style.
On November 2, 2012, and November 9, 2012, the Port issued two Notices of Action (CBP Form 29) which rate advanced the entries of gloves under heading 6216, HTSUS, as textile gloves. Between March 18 and 19, 2013, counsel for Ergodyne submitted three separate Internal Advice requests to the Port which covered seven styles of gloves. The three styles which were subject to the rate advance were included in these requests. Our office’s response to these three separate requests which cover the three rate advanced styles and four additional styles are consolidated into the instant ruling letter.
ISSUE:
What is the classification of the seven styles of work gloves under the HTSUS?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). 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 may then be applied.
GRI 3(b) – (c) provides as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
…
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
* * *
The HTSUS provisions at issue are:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.20 Articles of apparel and clothing accessories (including gloves, mittens and mitts):
Gloves, mittens and mitts:
Other:
3926.20.40 Other.
* * *
6116 Gloves, mittens and mitts, knitted or crocheted:
6116.10 Impregnated, coated or covered with plastics or rubber:
With fourchettes:
6116.10.75 Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof.
* * *
6116.10.95 Other.
* * *
Other:
6116.93 Of synthetic fibers:
Other:
Other:
6116.93.94
With fourchettes:
* * *
6216.00 Gloves, mittens and mitts:
Impregnated, coated or covered with plastics or rubber:
Other:
With fourchettes:
6216.00.29 Containing 50 percent or more by weight of cotton, man-made fibers or any combination thereof.
6216.00.31 Other.
* * *
Of man-made fibers:
Other:
6216.00.58 With fourchettes.
* * *
Note 1 to Chapter 39 provides that:
Throughout the tariff schedule the expression "plastics" means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout the tariff schedule, any reference to "plastics" also includes vulcanized fiber. The expression, however, does not apply to materials regarded as textile materials of section XI.
* * * * *
Note 2(p) to Chapter 39 states that:
This chapter does not cover: …
(p) Goods of section XI (textiles and textile articles); …
* * * * *
Note 1(h) to Section XI (Chapters 50 - 63) provides that:
This section does not cover: …
(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39.
* * * * *
Note 3 to Chapter 56 provides, in pertinent part, that:
Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular) …
* * * * *
Note 2(a) to Chapter 59 provides, in pertinent part, that:
2. Heading 5903 applies to:
(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;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15oC and 30oC (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or
(6) Textile products of heading 5811.
* * * * *
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN to GRI 3(b) states, in pertinent part:
(VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(VIII) 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 ENs to Chapter 39 state, in pertinent part, the following:
Plastics and textile combinations
Wall or ceiling coverings which comply with Note 9 to this Chapter are classified in heading 39.18. Otherwise, the classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The following products are also covered by this Chapter:
(a) Felt impregnated, coated, covered or laminated with plastics, containing 50 % or less by weight of textile material or felt completely embedded in plastics;
(b) Textile fabrics and nonwovens, either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour;
(c) Textile fabrics, impregnated, coated, covered or laminated with plastics, which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 ºC and 30 ºC;
(d) Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes.
In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement.
Plates, sheets and strip of cellular plastics combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this Chapter (generally heading 56.02, 56.03 or 59.03).
* * *
CBP has a long-standing view with respect to the tariff classification of gloves. First, when different parts of the glove (palm side, back side, wrist, etc.) are made up of different materials, CBP must apply GRI 3(b) to determine which material imparts the essential character to the glove. In this analysis, the palm side material is usually paramount … “[a] palm side shell material which extends from the fingertips to the wrists will usually impart the essential character.” See “Informed Compliance Publication: Gloves, Mittens & Mitts, Not Knitted or Crocheted, Under the HTSUS,” 7 (CBP 2008) (“Gloves ICP”) available at http://www.cbp.gov/trade/rulings/informed-compliance-publications. The palm side materials are generally given greater consideration than those on the back side because these materials are usually integral to a glove’s functionality and use. See HQ 967658, dated October 13, 2005, and New York Ruling Letter (NY) N196259, dated January 6, 2012.
The tariff classification analysis of the seven styles of gloves is set forth below. We have grouped together those gloves which have substantially similar features.
Styles 925F(x) CP and 925 CPWP
Looking at styles 925F(x) CP and 925 CPWP, the palm sides of these styles consist of three different materials: a nonwoven textile base layer, a woven fabric overlay coated with plastics, and several small foam pads. The coated overlay covers the entire palm side of the glove, from the fingertips to the wrist. In several places, small foam pads have been stuffed in between the overlay and the base layer for added palm protection.
GRI 3(b) states that mixtures, composite goods and retail sets shall be classified as if they consisted of the component which gives them their essential character. In order to identify a composite good’s essential character, the U.S. Court of International Trade (CIT) has applied the factors listed in the ENs to GRI 3(b), which are “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 Home Depot v. United States, 427 F. Supp. 2d 1278, 1293 (Ct. Int’l Trade 2006). With regard to the role of the component which imparts the essential character, the court has stated it is “that which is indispensable to the structure, core or condition [of the retail set].” Id. citing A.N. Deringer, Inc. v. United States, 66 Cust. Ct. 378, 383 (1971).
As the coated fabric overlay covers the entire palm side of the glove from the fingertips to the wrist, we find that the coated fabric overlay imparts the essential character to both styles of gloves. The classification of plastics and textile combinations is governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Although the palm side fabric is coated with plastics, we cannot see any visible coating with the naked eye. As such, Styles 925F(x) CP and 925 CPWP are both classified in subheading 6216.00.58, HTSUS, as gloves of man-made fibers with fourchettes.
Styles 925F(x) OD, 925F(x), 925F(x) WP and 925F(x) LROD
The palm side of these gloves consists of four different types of material: a textile base layer covering the entire palm, several plastic overlays, a textile overlay coated with plastics, and a small piece of foam padding. No single material covers the palm side from finger tips to wrist. As such, we will examine these gloves’ entire visible surface area to determine their essential character.
We note that the back side of these gloves consists of different textile fabrics and rubber molding. Applying GRI 3(b), we are unable to determine which material imparts the essential character to these gloves. Therefore, we must apply GRI 3(c), which states that the gloves are classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, Styles 925F(x) OD, 925F(x), 925F(x) WP and 925F(x) LROD are classified under subheading 6216.00.58, HTSUS, as gloves of man-made fibers with fourchettes.
Style 924 LD
In many ways, this glove is similar to the four styles which were analyzed above. The palm side consists of two materials: a black textile base layer and orange plastic overlays. As no single material covers the palm side from finger tips to wrist, we will examine the glove’s entire external surface area to determine which material imparts the essential character to the glove.
We note that the back side of the glove consists of different textile fabrics and rubber molding. Applying GRI 3(b), we are unable to determine which material imparts the essential character to this glove. Therefore, we must apply GRI 3(c), which states that the gloves are classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, Style 924 LD is classified under subheading 6216.00.58, HTSUS, as a glove of man-made fibers with fourchettes.
HOLDING:
By application of GRI 1, GRI 3(b) and GRI 6, Styles 925F(x) CP and 925 CPWP are classified under subheading 6216.00.58, HTSUS, as “Gloves, mittens and mitts: Other: Of man-made fiber: Other: With fourchettes.” The 2016 column one, general rate of duty is 20.7¢/kg + 10.4 percent ad valorem.
By application of GRI 1, GRI 3(c) and GRI 6, Styles 925F(x) OD, 925F(x), 925F(x) WP, 925F(x) LROD and 924LD are classified under subheading 6216.00.58, HTSUS, as “Gloves, mittens and mitts: Other: Of man-made fiber: Other: With fourchettes.” The 2016 column one, general rate of duty is 20.7¢/kg + 10.4 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the U.S. International Trade Commission’s website at www.usitc.gov.
You are to mail this decision to the Internal Advice requester no later than 60 days from the date of the decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel and the public on the CBP website located at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division