CLA-2-62: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 China
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 Model 16164, Agilis Glove, at this time. The classification of this type of glove 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 four styles is below.
Model 16149, Rivet Glove, is advertised and marketed as a multi-sport glove used as a liner or for stand-alone use. You state that the knitted glove is made from 88% polyester and 12% elastane. It features fourchettes, a textile pull tab at the cuff, and a goat leather overlay covering part of the palm and the base of the index finger and thumb. Two other leather overlays have been added to the tips of the index finger and the thumb. The fabric on the interior of the glove has been combed to give it a fleece characteristic.
Model 16155, Venta Glove, is advertised and marketed for use in multi-sport activities. You state that the glove is three layers with a waterproof membrane sandwiched between a woven outer shell of 92% nylon/8% spandex and a knit fleece interior made of 100% polyester. The glove features fourchettes, a textile pull tab, and a cuff that is knit at palm side of the glove. At the tip of each finger and thumb are laminated overlays of a fabric which we do not consider to be “visibly coated”. This same fabric is overlaid across a portion of the palm.
Your letter states that model 16160, Beta Shell Mitten, is advertised and marketed as a waterproof shell designed for multi-sport use, specifically high alpine mountaineering. The gauntleted mitten is constructed using two different types of 3 layer laminates. Both materials are constructed of a 100% woven nylon face, a waterproof membrane and a knit tricot back. The heavier weight fabric is used on the palm and thumb. At the thumb tip and the tip of the area where the index and middle fingers would be are laminated overlays of a fabric which we do not consider to be “visibly coated”. This same fabric is overlaid across a portion of the palm. You state that this material adds additional strength and dexterity without adding leather, which takes too long to dry. Although the shell mitten does not come with a liner, it is designed to be used with one that can be changed out depending on weather conditions. The finger area of the mitten is precurved. The mitten features an adjustable strap on the back of the wrist and a drawstring tightener at the gauntlet hem. These features are consistent with a glove or mitten designed for mountaineering.
Model 16161, Beta Shell Glove, is similar to the Beta Shell Mitten. Your letter states that the glove is advertised and marketed as a waterproof shell designed for multi-sport use, specifically high alpine mountaineering. The gauntleted glove is constructed using two different types of 3 layer laminates. Both materials are constructed of a 100% woven nylon face, a waterproof membrane and a knit tricot back. The heavier weight fabric is used on the palm side of the glove. A portion of the palm and the upper halves of the thumb and fingers have laminated overlays of a fabric which we do not consider to be “visibly coated”. You state that this material adds additional strength and dexterity without adding leather, which takes too long to dry. Although the shell glove does not come with a liner, it is designed to be used with one that can be changed out depending on weather conditions. The fingers of the glove are precurved. The glove features an adjustable strap on the back of the wrist and a drawstring tightener at the gauntlet hem. These features are consistent with a glove or mitten designed for mountaineering.
You recommend the classification for models 16149, Rivet Glove, and 16155, Venta Glove, as sports gloves of 6116.93.0800. 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. These two gloves have not been designed for use in one particular sport. We consider them to be multi-use cold weather gloves.
The applicable subheading for model 16149, Rivet Glove, will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes” The duty rate will be 18.6% ad valorem.
The applicable subheading for model 16155, Venta Glove, will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Gloves, mittens and mitts, not knitted or crocheted: other: of man-made fibers: other: with fourchettes: other” The duty rate will be $0.207 per kilogram plus 10.4% ad valorem.
The applicable subheading for models 16160, Beta Shell Mitten, and 16161, Beta Shell Glove, will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Gloves, mittens and mitts, not knitted or crocheted: 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 duty rate will be 2.8% 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 mitten 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