CLA-2-42:OT:RR:NC:N3:354
Mr. Mihai Stroe
Amer Sports
110-2220 Dollarton Highway
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of gloves from Indonesia
Dear Mr. Stroe:
In your letter dated April 21, 2015, you requested a tariff classification ruling, on behalf of your client, Wilson Sporting Goods USA.
The sample submitted, style WGJA00630, “Wilson FG Tour Glove”, is a full fingered man’s golf glove constructed of goat leather. The fingers are perforated on both sides, along with the back side thumb, for greater breathability. The glove is tight fitting and features fourchettes, an elasticized wristband sewn at the underside of the glove bottom, additional elasticized bands on the back underside and a vented back side wrist area that is secured by a hook and loop closure. The glove is sold as a single unit. The culmination of features shows a design for the use in the sport of golf.
The sample submitted, style WGJA00062, “Wilson Advantage Glove” is a man’s full fingered golf glove with a palm side made of leather and a back side made of coated nylon knit fabric with the exception of the knuckles, three fingers and lower back side thumb which are constructed of a mesh knit fabric. This fabric is for greater breathability. The palm side fingers are perforated along with the back side thumb and index finger, also for greater breathability. The glove is tight fitting and features fourchettes, an elasticized wristband sewn at the underside of the glove bottom, elasticized bands on the back underside, and a vented back side wrist area that is secured by a hook and loop closure. The glove is sold as a single unit. The essential character of the glove is imparted by the leather palm side. The culmination of features shows a design for the use in the sport of golf.
The sample submitted, style WGJA00064, “Wilson Feel Plus Glove” is a man’s full fingered golf glove made of a coated knit fabric constructed of 60% polyester, 40% polyurethane with the exception of a small insert at the knuckles and fourchettes which are constructed of a knit fabric. This knit fabric is for greater breathability. The glove is tight fitting and also features a leather reinforcement patch on the palm, an elasticized wristband sewn at the underside of the glove bottom, additional elasticized bands on the back underside, and a vented back side wrist area that is secured by a hook and loop closure. The glove is sold as a single unit. The culmination of features shows a design for the use in the sport of golf. The essential character of the glove is imparted by the coated knit fabric.
The applicable subheading for style WGJA00630 and WGJA00062 will be 4203.21.8030, 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:Golf gloves.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for style WGJA00064 will be 6116.10.0800, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: 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 will be 2.8 percent ad valorem.
You assert that style WGJA00064 should be classified under heading 6216, which provides for gloves that are not knitted or crocheted. This heading does not apply as this glove is knit.
The samples will be returned under separate cover.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division