CLA-2-42:OT:RR:NC:N3:354
Mr. Mike Packard
Dash America Inc.
DBA Pearl Izumi Inc.
1886 Prairie Way
Louisville, CO 80027
RE: The tariff classification of gloves from Vietnam.
Dear Mr. Packard:
In your letter dated August 31, 2012, you requested a tariff classification ruling. The samples submitted will be returned.
Style 14141312 is a full fingered cycling glove with a palmside constructed of 50% leather and 50% manmade synthetic leather. The leather is located on the palm extending up the thumb and small finger. The backside is constructed of 50% polyester 40% nylon 11% polyurethane and 9% spandex. The glove features fourchettes, a gripping compound on the palmside middle and forefingers, a sweat wipe on the backside thumb, an inner waterproof barrier, a knit lining, insulation sewn on the backside lining, a partially elasticized wrist which is secured with a hook and loop closure, a reflective design on the backside knuckle area and a vented cuff. The culmination of features shows a design for use in the sport of cycling.
Style 14341301 is a lobster cycling glove with a palmside constructed of 59% manmade synthetic leather and 41% leather. The leather is located on the palm extending up the thumb. The backside is constructed of 40% polyester 40% nylon 11% polyurethane and 9% spandex. The glove features fourchettes, a gripping compound on the palmside middle and forefingers, a sweat wipe on the backside thumb, a knit lining, insulation sewn on the backside lining, a partially elasticized wrist which is secured with a hook and loop closure and a vented cuff. The culmination of features shows a design for use in the sport of cycling.
The applicable subheading for styles 14141312 and 14341301 will be 4203.21.8060, 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: Other: Other. The rate of duty will be 4.9 percent ad valorem.
You assert that both styles should be classified under 6216.00.4600 (HTSUS), which provides for non-knit man-made fiber sport gloves. Although the palmside is made up of non-knit man-made fibers, it is also made up of leather. The leather is located on the palm extending up the thumb and small finger on one glove and on the palm extending up the thumb on the other glove. Since, those are the areas that provide the most grip to the wearer, we believe the essential character is imparted by the leather material on the palmside.
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,
Thomas J. Russo
Director
National Commodity Specialist Division