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HQ 083618


October 20, 1989

CLA-2 CO:R:C:G 083618 JLJ 833456

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Mr. Howard Rubin
Kombi Ltd.
102 Great Hill Road
Naugatuck, Connecticut 06770

RE: Bicycle gloves leather and knit textile material

Dear Mr. Rubin:

You requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a bicycle glove made in Sri Lanka. You submitted a sample along with your request.

FACTS:

The sample submitted, which is labelled #3, is a half fingered bicycle glove made of a padded leather palm and a knit textile back. The half fingers have textile material on the top half and leather on the bottom half of each finger, except for the thumb, which has a terry cloth type material on the top half. The gloves are specially designed for use in the sport of bicycle riding.

ISSUE:

What is the tariff classification of the bicycle gloves?

LAW AND ANALYSIS:

The instant gloves are made of two materials, leather and textile fabric, so they are a composite good. The classification of composite goods is governed by General Rule of Interpretation (GRI) 3, HTSUSA.

GRI 3(a) states that when two or more headings each refer to part only of the materials contained in composite goods those headings are to be regarded as equally specific in relation to those goods.

Heading 4203, HTSUSA, provides for articles of apparel and clothing accessories, of leather or composition leather. Chapter Note 3 of Chapter 42 states that, "For the purposes of heading 4203, the expression 'articles of apparel and clothing accessories' applies, inter alia, to gloves (including sports gloves)...." This note means that Heading 4203 covers gloves of leather.

Heading 6116, HTSUSA, provides for knitted or crocheted textile material gloves, mittens and mitts. Since both Heading 4203 and Heading 6116 refer to only part of the materials contained in the glove, they are equally specific. Classification cannot be determined based on GRI 3(a), HTSUSA.

GRI 3(b) provides that composite goods consisting of different materials, which cannot be classified according to GRI 3(a), shall be classified according to their essential character. The Explanatory Notes for GRI 3(b) state that essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In the instant glove, the leather palm is used to grasp the bicycle handlebar. Because of this functional aspect, we find that the leather constitutes the essential character of the glove. The glove is classifiable in Heading 4203.

HOLDING:

The instant glove is classified under the provision for leather articles of apparel and clothing accessories: gloves, mittens and mitts: specially designed for use in sports: other: other, in subheading 4203.21.8060, HTSUSA, dutiable at the rate of 4.9 percent ad valorem.

Sincerely,

John Durant, Director

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