CLA-2-42:OT:RR:NC:N3:354
Mr. Ian Weintraub
Empire Customs Brokerage
168-01 Rockaway Blvd.
Suite 201
Jamaica, NY 11434
RE: The tariff classification of boxing gloves and a storage bag from China.
Dear Mr. Weintraub:
In your letter dated May 29, 2013, and in your re-submission received September 12, 2013, you requested a tariff classification ruling on behalf of your client, Alexander Wang. The sample submitted will be returned.
The submitted sample, Style 910036, is a boxing glove constructed of cowhide leather. The glove is lined and features a complete thumb; a small strip of textile woven fabric located between the thumb and the forefinger; air vents at the center of the palm; a palm side vent, thick textile padding on the back of the hand; a metal hook and clasp; is bordered by capping along the palm side vent and at the bottom; and a cuff, which is secured by a leather hook and loop wrist closure that has a leather label.
Style 910036 will be imported with a drawstring bag that is constructed wholly of 80% polyester and 20% cotton textile material. The bag measures 18 ½ inches wide by 19 ½ inches high and features a sewn-on label at the center bottom of the bag. The bag is intended to provide protection, portability, and storage to the gloves or other personal effects.
GRI 5(a) provides that containers specially shaped or fitted to contain specific articles, suitable for long-term use and entered with the articles, shall be classified with such articles when of a kind normally sold therewith. The drawstring bag is not specially shaped to contain the gloves. GRI 5(b) states that "packaging materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. In this instance, the drawstring bag is not of a kind normally used for packing such goods, and is clearly suitable for repetitive use.
The applicable subheading for Style 910036 (Boxing Glove) will be 4203.21.8060, 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% ad valorem.
The applicable subheading for Style 910036 (Drawstring Bag) will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% 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 Dianne Wickware at 646-733-3054.
Sincerely,
Myles B. Harmon
Director,
National Commodity Specialist Division