CLA-2-42:OT:RR:NC:N3:354
Steve Baillie, CCS
Customs and Trade Specialist
Arc’teryx Equipment Inc.
110-2220 Dollarton Highway
North Vancouver, B.C. Canada V7H 1A8
RE: The tariff classification of gloves from Vietnam
Dear Mr. Baillie:
In your letter dated January 9, 2015, you requested a tariff classification ruling.
Five samples of gloves and mittens were sent to us; however, CBP will not issue a classification ruling with regard to models 16174-Rush Glove, 16165-Anertia Glove Men’s, and 16167-Anertia Mittens Women’s at this time. The classification of these types of gloves involves an issue currently in Headquarters. If you wish, you may resubmit your request for a prospective ruling for this style after the issue has been resolved. A classification ruling for the other two styles is below.
Model 16171 Fission Glove is advertised and marketed as a gender neutral multi-sport glove. The outer shell on the back of the glove and on the gauntlet are made from a woven fabric that is 84% nylon and 16% elastane. You state that the glove has an insert made with a waterproof and breathable membrane. A knit fabric makes up the glove’s liner. The palm of the glove is goat leather, which extends from the heel of the hand to the backs of the fingertips and back tip of the thumb. The glove is partially elasticized at the palm side of the wrist and features a drawstring tightener at the gauntlet hem, a hook and clasp toward the bottom of the glove to enable the wearer to pair the gloves when not in use and a cord that your letter refers to as a removable wrist leash to help prevent dropping the glove.
Model 16168 Fission Mitten is advertised and marketed as a gender neutral multi-sport mitten. The outer shell on the back of the mitten and on the gauntlet are made from a woven fabric that is 84% nylon and 16% elastane. You state that the mitten has an insert made with a waterproof and breathable membrane. A knit fabric makes up the mitten’s liner. The palm is goat leather, which extends from the heel of the hand to the backs of the fingertips and back tip of the thumb. The mitten is partially elasticized at the palm side of the wrist and features a drawstring tightener at the gauntlet hem, a hook and clasp toward the bottom of the mitten to enable the wearer to pair the mittens when not in use and a cord that your letter refers to as a removable wrist leash to help prevent dropping the glove.
You recommend the classification for models 16171 Fission Glove and 16168 Fission Mitten as sports gloves of 4203.21.8060. We disagree. When 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. The glove and mitten have not been designed for use in one particular sport. We consider them to be multi-use cold weather gloves.
The applicable subheading for the Fission Glove and the Fission Mitten will be 4203.29.5000, 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: other: other: for other persons: lined.” The duty rate will be 12.6% 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).
The gloves and mittens will be returned to you under separate cover.
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