CLA-2-63:OT:RR:NC:N3:351
Mr. Vance Ecklund
C.L.O. Company LLC
1607 Liberty Oaks Boulevard
Cedar Park, TX 78613
RE: The tariff classification of Web Gem™ Glove Care System from China
Dear Mr. Ecklund:
In your letter dated May 29, 2015, you requested a tariff classification ruling on behalf of your client, Perfect Glove LLC.
You have submitted a sample of the Web Gem™ Glove Care System. The product consists of five components. The first component is a hard plastic “pear” shaped form. It is finished with a smooth rubberized coating to increase friction against the glove to protect, shape and flatten the baseball glove.
The second component is the Neobreathe™ Compression Case, which is made of neoprene fabric. The case has a top drawstring closure, a handle that includes a large metal claw spring clasp. Hook and loop straps are sewn onto the handle and the body of the bag. The hook and loop straps are designed to apply pressure to specific areas of the glove to achieve a tight fit as to create the desired baseball glove shape. The compression case is used to compress the baseball glove against the plastic form. The compression case is specifically engineered to work only with the plastic form and has no other use.
The third component is Glove Glaze™ which is a paraffin-based product designed to soften, maintain and enhance the shaping of the baseball glove.
The final two components are the Rough Rag™, a 100% cotton woven cloth used to remove excess glove glaze and a printed instruction booklet outlining the use of the product. All components are packaged for retail sale in a “baseball-themed” metal box.
In your letter, you suggest that the Web Gem™ Glove Care System be classified under subheading 9506.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Baseball articles and equipment, except balls, and parts and accessories thereof." We disagree with your proposed classification. Although the glove care system is used for the sport of baseball, it cannot be considered an accessory to sports equipment for tariff purposes.
It is the opinion of this office that the Web Gem™ Glove Care System is considered a set for tariff purposes. The Explanatory Notes (EN) which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to GRI 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The set fulfills the requirements listed above. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the Neobreathe™ Compression Case imparts the essential character of the set and thus determines the classification.
The applicable subheading for the Web Gem™ Glove Care System, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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/.
The sample will be returned.
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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division