CLA-2-61:OT:RR:NC:N3:354
Mr. Mark Berry
Game-InGlove
404 Phenita Point Drive
Millersville, MD 21108
RE: The tariff classification of a golf training aid from China
Dear Mr. Berry:
In your letter dated April 8, 2015, you requested a tariff classification ruling.
Two samples were submitted. The primary sample is a retail set of a golf training aid, which consists of a golf glove with a laser device attached to it, an instructional DVD, a plastic mat and two lithium batteries. A duplicate, loose, glove was also submitted for additional examination, if needed. The purpose of the set is to improve a golfer’s swing. The idea is that the laser (along with the booklet, DVD, and mat) will help golfers identify flaws in their hand path and guide them to swing on a better arc. The essential character of the set is imparted by the golf glove. The golf glove is made of 100% polyurethane knit fabric that has been coated completely on one side with polyurethane plastic with the exception of the palm side thumb which is made out of leather. The glove is tight fitting and features fourchettes, a backside vented cuff with a hook and loop closure, an elasticized wristband sewn at the underside of the glove bottom, perforations on the back side fingers for greater breathability, and a leather reinforcement patch on part of the palm.
The applicable subheading for this set will be 6116.10.0800, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: 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.
You assert that 9506.39.0080, HTSUS, is the proper classification for this set, which provides for “Golf clubs and other golf equipment; parts and accessories thereof.” However, this classification does not apply as gloves are excluded from this chapter by Chapter Note 1(u).
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).
We are returning the loose glove that you sent us with this letter. The other glove, with its retail packaging, will be returned 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