CLA-2-62:OT:RR:NC:N3:354
Ms. Amy Johannesen
Cerny Associates, P.C.
Attorneys At Law
24 Smith Street
Building 2, Suite 102
Pawling, New York 12564
RE: The tariff classification of gloves from China.
Dear Ms. Johannesen:
In your letter dated May 12, 2011, you requested a tariff classification ruling, on behalf of your client, Marmot Mountain, LLC. The samples submitted will be returned.
Style 15290 “Backside Undercuff Glove” is a pair of men’s lined and insulated gloves with pigskin leather comprising the palm side from fingertips to the base of each finger, encircling and covering the palm side thumb. The palm side of the glove features an insert made of polyurethane material which is located below the base of each finger and continues along the side seam below the base of the little finger. The backside thumb which serves as a nose wipe is made of a flocked PU fabric. The backside of the gloves feature perforated polyurethane material on a large portion of the backside fingers and in the center of the lower portion of the gloves. The balance of the backside features a fabric made of 96% polyester and 4% elastane woven fabric on the middle portion of the glove and neoprene sandwiched between two finely knit fabrics on the lower portion of the glove, which includes the entire cuff. In addition, the gloves feature the letters “Marmot” printed on the backside center, fourchettes and sidewalls made of man made woven fabric, a waterproof barrier, side seams, a pull tab with an embroidered “Marmot” trademark and logo on the palm side cuff, and capping along the bottom.
CBP has recognized that certain glove features are indicative of a special design for skiing. In considering whether gloves have a special design for skiing, CBP has consistently referenced Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970) as a guideline. See e.g., HQ 082336, dated November 21, 1988, HQ 085642, HQ 088386, HQ 089769, HQ 089589, dated August 19, 1991, and HQ 953629, dated July 8, 1993. In Stonewall, the Court held that certain vinyl gloves were classifiable as "other ski equipment" in item 734.97, TSUS, (now provided for in various subheadings in the HTSUSA) because the gloves were deemed to have been specially designed for use as ski gloves because they had the following features:
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; An extra piece of vinyl with padding reinforcement and an inside stitching which is securely stitched across the middle of the glove where the knuckles bend and cause stress; and 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.
It is important to recognize that these criteria are not prerequisites mandated of all ski gloves. Rather, they provide a guideline intended to aid in determining whether certain gloves have been designed for use in skiing. These criteria are neither mandatory, nor all-inclusive, and a case-by-case analysis will be used by CBP in determining whether a glove's design merits classification as a ski glove. See HQ 082336, in which CBP stated that, "[t]he fact that the court found certain gloves to be classifiable as other ski equipment cannot be construed as either a limitation or as a blanket approval for any gloves that possess such [the same] features." In HQ 951294, dated August 28, 1992, CBP elaborated, stating, "[w]e further note that even if a glove were to possess all the features enumerated [as the gloves in Stonewall], it would not definitively serve to classify the glove as a ski glove; a glove may possess all these features and still be deemed unacceptable for use as a ski glove."
The Stonewall Court created a rebuttable presumption that a glove possessing all four of the enumerated characteristics has been designed as a ski glove. See HQ 951294 and HQ 953629. CBP may consider other factors which effectively refute this presumption. Such factors may include whether the gloves are functionally practicable for use in skiing, whether the gloves appear suitable for use in skiing, and whether the gloves are marketed as ski gloves. While a glove's appearance, and the manner in which it is marketed, are certainly indicators of classification, it is the glove's suitability for use in skiing that is determinative of whether classification as a ski glove is proper. In other words, even if the Stonewall characteristics have been met, a glove is not classifiable as a ski glove if it is not functionally practicable for use as such. See HQ 951294 and HQ 953629.
Although you assert that Style 15290 is a ski glove there are negative factors which preclude classification as such. The glove lacks the following:
An extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;
An extra piece of vinyl with padding reinforcement and inside stitching which securely stitched across the middle of the glove where the knuckles bend and cause stress;
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.
Based on the foregoing analysis, we cannot agree with your position that the gloves are designed for use in the sport of snow skiing. We consider Style 15290 to be a cold weather glove.
Style 15330 “Lobster Mitt” is a pair of men’s lined and insulated gauntlet style gloves with a separated forefinger. Goatskin leather comprises the palm side from the fingertips to the wrist, including the palm side thumb and overlaps the backside fingertips. The backside thumb which serves as a nosewipe is made of a flocked PU fabric. The remainder of the outer shell, which includes the extended gauntlet cuff, is made up of a woven nylon fabric. The gloves feature a partially elasticized wrist, a drawstring tightener sewn into the gauntlet hem, a waterproof barrier, side seams, a textile wrist strap on the backside that is secured by a hook and loop fastener, a hook and clasp, leather fourchettes located in between the forefinger and middle finger, leather sidewalls, and additional reinforcement which extends across the lower portion of the palm side to overlap the lower portion of the forefinger. The cumulation of features shows designs for the use in skiing.
The applicable subheading for Style 15290 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens, mitts: Other: Of man-made fibers: Other: With fourchettes…Other. The rate of duty will be 20.7¢/kg + 10.4% ad valorem.
The applicable subheading for Style 15330 will be 4203.21.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Specially designed for use in sports: Ski or snowmobile gloves, mittens and mitts: Other. The rate of duty will be 5.5% ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division