CLA-2-62:OT:RR:NC:TA:354
Ms. Alice Liu
Atico International Inc.
501 So. Andrews Ave.
Ft. Lauderdale, FL 33301
RE: The tariff classification of a glove from China
Dear Ms. Liu:
In your letter dated February 21, 2011, you requested a tariff classification ruling. The sample submitted will be returned.
Style A062EA01812 is a man’s lined and insulated full-fingered cold weather glove constructed of 100% polyester woven fabric. The glove features a coated fabric overlay at the center of the palm extending to the thumb, fourchettes, sidewalls, a partially elasticized wrist, a hook and clasp, capping along the bottom and a textile wrist strap on the backside that is secured by a hook and loop fastener.
In classification cases, it is well established that whether an article is "specially designed" or "specially constructed" for a particular purpose may be determined by an examination of the article itself, its capabilities, and its actual use or uses. See cases cited in Porter v. United States, 76 Cust. Ct. 97, 103 (C.C.P.A. 1976). It is equally clear that a sample of the merchandise is a potent witness. See United States v. The Halle Bros. Co., 20 CCPA 219, T.D. 45995 (1932); United States v. Fred. Gretsch Mfg. Co., Inc., 28 CCPA 26, C.A.D. 120 (1940).
In determining whether gloves are specially designed for use in sports, CBP considers the connection the gloves have to an identified sporting activity, the features designed for that sporting activity, and how the gloves are marketed, advertised and sold in relation to the named sport. See Headquarters Ruling Letter ("HQ") 965870, on the classification of "hunter orange" gloves dated October 8, 2002. In considering whether a glove’s features make it "specifically designed for use" in a sport, CBP evaluates the glove as a whole to determine if its collective physical features make the glove "specially designed" for use in a certain sport. See generally HQ 089769, on the classification of cold weather gloves, issued October 8, 1991, and HQ 964901, dated January 31, 2002, on the classification of several models of gloves. A glove that is "specially designed" for use in a certain sport will have special features that adapt it to that sport and these features will distinguish it from ordinary gloves. The fact that a glove could possibly be used in a certain sport is not enough to make it "specially designed" for a certain sport. See American Astral Corp. v. United States, 62 Cust. Ct. 563, C.D. 3827 (1969); What Every Member of the Trade Community Should Know about Gloves, Mittens & Mitts, Customs Bulletin and Decisions, Vol. 32, No. 51, December 23 1998.
Additionally, there is no evidence to support the claim that the subject glove is specially designed for a certain sport. There is no advertising or marketing material to establish any connection between the glove and a certain sport, and no indication that the subject glove is sold to, and used by a particular segment of any sport.
The applicable subheading for A062EA01812 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent 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