CLA-2-44:OT:RR:NC:2:230
Mr. Ken Skillman
Mizuno USA, Inc.
4925 Avalon Ridge Pkwy
One Jack Curran Way
Norcross, GA 30071
RE: The tariff classification of a baseball glove shaping mallet and pounding pad from China
Dear Mr. Skillman:
In your letter dated September 18, 2012, you requested a binding tariff classification. The request was returned to you for additional information which was resubmitted to this office on November 28, 2012.
The ruling was requested on two items: a wooden baseball glove shaping mallet and a leather pounding pad. Representative samples were submitted for our review and will be returned to you, as requested.
The baseball glove shaping mallet measures approximately 12 inches in length and 10 3/4 inches in circumference around the pounding bulb. The mallet is constructed of multiple pieces of maple wood laminated together, and formed to the shape of a large bulb atop a handle. The pounding pad is constructed of leather mounted over a circular frame. The item measures 12 inches in diameter and 2 inches high. The leather pounding surface is laced to the leather side covering along upper circumference edge, binding the two pieces together. You state that the mallet and pad are used in conjunction to break in new baseball gloves. You explain that the user places the baseball glove on the pounding pad and strikes the glove with the mallet to break in the glove.
You suggest that both items are baseball accessories properly classified under subheading 9506.99.1500, Harmonized Tariff Schedule of the United States (HTSUS). However, Note 1(u) to Chapter 95, HTSUS, states that “gloves, mittens, and mitts” are excluded from Chapter 95. Because the gloves are excluded from Chapter 95, accessories to be used with them are similarly not classifiable in Chapter 95. Instead, the two items are to be classified separately according to their constituent materials.
Goods are classified under the HTSUS in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The mallet is a tool constructed of wood, while the pad is an article of leather not elsewhere specified or included.
The applicable subheading for the baseball glove shaping mallet will be 4417.00.8090, HTSUS, which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the baseball glove pounding pad will be 4205.00.8000, HTSUS, which provides for Other articles of leather or of composition leather: Other: Other: Other. The rate of duty will be free.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division