CLA-2-62:OT:RR:NC:N3:354
Ms. Adelaide Grillo
The Janel Group of Los Angeles, Inc.
460 Hindry Ave.,
Inglewood, CA 90301
RE: The tariff classification of gloves from Vietnam and China.
Dear Ms. Grillo:
In your letter dated February 28, 2013, you requested a tariff classification ruling on behalf of your client, Troy Lee Designs. The samples submitted will be returned.
Style “SE Cold Weather Glove” is a full-fingered glove with a palmside constructed of synthetic leather and a backside constructed of a textile fabric. The backside features foam padding and protective rubber molding throughout. The glove features a synthetic leather overlay in the palm area, fourchettes and a rubber hook and loop closure. The essential character of the glove is imparted by the synthetic leather palm. The culmination of features shows a design for use in the sport of motocross.
Style “ACE Glove” is a full-fingered glove with a palmside constructed of synthetic leather and a backside constructed of polyester. A coating has been applied to the tips of the index and middle fingers. The palmside feature a synthetic leather reinforcement across the palm which extends into the lower thumb crotch. The glove feature fourchettes, a backside terry cloth nose wipe and a rubber hook and loop closure. The essential character of the glove is imparted by the synthetic leather palmside.
Style “Air Glove” is full fingered glove with a palmside constructed of synthetic leather which has been perforated with air holes. The backside is constructed of a textile fabric. A coating has been applied to the tips of the middle and index fingers. The backside features a thin rubber mold on the index finger and on the center back. The glove features fourchettes and a rubber hook and loop closure. The essential character of the glove is imparted by the synthetic leather palm.
Style “SE Glove” is full fingered glove with a palmside constructed of synthetic leather and a backside constructed of a textile fabric. The palm features a light foam padding underlay and a synthetic leather overlay. The backside features protective rubber molds throughout, foam padding on each side and a synthetic leather reinforcement on the backside thumb. The glove also features fourchettes and a rubber hook and loop closure. The essential character of the glove is imparted by the synthetic leather palm. The culmination of features shows a design for use in motocross.
Style “Apex Pro” is full fingered glove constructed of leather with the exception of parts of the backside thumb and cuff which is constructed of a textile fabric. The glove features leather reinforcements on the thumb, palm and side of the glove. Underneath the leather reinforcement of the palm is a light foam padding. The backside features hard PVC molds over foam in the knuckle area and in the lower portion of three fingers. The glove also features fourchettes and a hook and loop closure. The essential character of the glove is imparted by the leather palm. The culmination of features shows a design for use in motocross.
The applicable subheading for the “SE Cold Weather Glove” and “SE Glove” will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: other: of man-made fibers: 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.
The applicable subheading for “ACE Glove” and “Air Glove” will be 6216.00.5820, 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.
The applicable subheading for style “Apex Pro Glove” 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, all the foregoing specially designed for use in sports. The rate of duty will be 4.9% ad valorem.
You state that these gloves are used in the sport of motocross and you assert that 6216.00.4600, HTSUS, which provides for non-knit gloves of man-made fibers, specially designed for use in sports is the proper classification for all the gloves. Style “Apex Pro Glove” has the features of a motocross glove, but it is constructed of leather; therefore it was classified under leather gloves, specially designed for use in sports. “ACE Glove” and “Air Glove” cannot be classified there because they do not have the features of a motocross glove such as, but not limited to, protective strips or padding that protect the racer from a fall or from flying debris.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR 134.46), provides that: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.
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 354 at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division