HQ 0086880 - Snowboard Gloves - United States International Trade Commision Rulings

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HQ 086880

June 12, 1990

CLA-2 CO:R:C:G 086880 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 6216.00.3005

William L. O'Connor, Jr.
A.N. Deringer, Inc.
Building 880
Burlington International Airport
So. Burlington, VT 05401

RE: Snowboard Gloves

Dear Mr. O'Connor:

This letter is in response to your request, dated February 27, 1990, on behalf of your client, Gordini Inc., for the tariff classification of snowboard gloves under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Five sample snowboard gloves were submitted along with your request.

FACTS:

The merchandise at issue consists of five types of snowboard gloves. Style SG 09 is a snowboard glove constructed of a woven textile shell. The palm and fourchettes of the glove consists of a material advertised as "Kevlar," a strong non-woven fabric that is abrasion and tear-proof. On the knuckles and gauntlet of the glove is a polyurethane foam padding. A velcro-like closure tightens the glove around the wearer's hand. The interior consists of a waterproof "Thermolite" material which provides insulation. The gloves can be attached together by means of a hook and clasp fastener located on the gauntlet of the glove.

Style SG 03 is a snowboard glove constructed of a woven nylon shell. The palm and fourchettes of the glove consists of a material advertised as "Kevlar." On the knuckles and above the wrist of the glove is a polyurethane foam padding. Approximately 1mm of foam is bonded to the inner surface of the glove. The lining is made-up of a waterproof material. The glove's insulation is advertised as "Hollofil II" a warm, lightweight, and man-made material. The gloves can be attached together by means of a hook and clasp fastener located on the gauntlet of the glove.

Style SG 05 is a snowboard glove constructed of a woven nylon shell. The tips of the fingers and the sidewall of the glove consist of a material advertised as "Kevlar." A polyurethane foam padding is bonded to the inner surface of the glove, as well as on the knuckles and on the extended gauntlet. The lining is waterproof. A velcro-like closure fastens the glove around the wearer's wrist. The glove's insulation is advertised as "Hollofil II" a warm, lightweight, and man-made material. The gloves can be attached together by means of a hook and clasp fastener located on the gauntlet of the glove.

Style SG 01 is a snowboard glove with the shell and fourchettes constructed of a woven nylon material. The palm of the glove consists of a material advertised as "Kevlar." A polyurethane foam padding is bonded to the inner surface of the glove, as well as on the knuckles and above the wrist. The lining is waterproof. A velcro-like closure fastens the glove around the wearer's wrist. The material insulating the glove is advertised as "Thermolite." The gloves can be attached together by means of a hook and clasp fastener located on the gauntlet of the glove. A zippered pouch containing a glove liner is located above the wrist on both gloves.

Style SG 07 is a snowboard glove with the shell and fourchettes constructed of a woven nylon material. The palm is constructed of a textile backed vinyl material. A polyurethane foam padding is bonded to the inner surface of the glove, as well as on the knuckles and above the wrist. The material insulating the glove is advertised as "Thermolite." A velcro-like closure fastens the glove around the wearer's wrist. The gloves can be attached together by means of a hook and clasp fastener located on the gauntlet of the glove.

You suggest that these gloves are properly classifiable under the provision for ski or snowmobile gloves under subheading 6216.00.10, HTSUSA, and subject to a duty rate of 5.5 percent ad valorem.

ISSUE:

Whether the sample snowboard gloves are classified under subheading 6216.00.1000, HTSUSA, which provides for ski or snowmobile gloves, or rather under subheading 6216.00.3005 or 6216.00.4805, HTSUSA, as other gloves specially designed for use in sports, depending on the constituent material of the outer surface of the gloves.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

The issue that we are asked to address in the instant case is whether the sample snowboard gloves are clearly designed for use in the sport of skiing or whether they are more properly classified under the general provision for other gloves specially designed for use in sports.

The guidelines which Customs has used to classify gloves under the provision for "ski gloves" were set forth in the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970). In Stonewall Trading, the Customs Court held that certain vinyl gloves were properly classifiable under the provision for other ski equipment, in item 734.97, TSUS (now item 735.06, TSUS). In that case the court was faced with determining whether a particular pair of gloves imported into the United States met the specially designed for criteria. The court found the gloves in that case to possess the following characteristics:

1. a hook and clasp to hold the gloves together;

2. an extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;

3. an extra piece of red colored vinyl with padding reinforcement and inside stitching, which is securely stitched across the middle of the glove where the knuckles bend and cause stress;

4. cuffs with an elastic gauntlet to hold the gloves firm around the wrist, so as to be waterproof, and to keep it securely on the hand.

Prior interpretations of the Stonewall Trading case indicate that the above material requirements were necessary features of a glove for classification under the ski equipment provisions of the tariff schedules. However, we are of the opinion that the above characteristics merely demonstrate prima facie that the subject merchandise is specially designed for skiing. We do not believe that failure to meet all of these specific criteria will prevent classification in the ski equipment provisions. The criteria that a glove be specially designed merely indicates that an importer must make a showing to the satisfaction of the Customs Service that the gloves are, in fact, specially designed for use in skiing.

In the instant case, information before this office is that the sample gloves contain extra padding on the palm which serves to cushion the wearer's hand when it comes into contact with the snow as well as to help absorb impact exerted on the palm of the wearer's hand. Aside from this information, the importer has failed to provide us with any additional marketing or trade information from the wholesale level through retail advertising to support the position that these gloves are specially designed for use in the sport of skiing. The Customs Regulations and other directives clearly indicate that the importer is responsible for providing sufficient information to classify the merchandise. The Customs Service has never maintained the position that it is our responsibility to solicit information in order to classify merchandise. Furthermore, we have never had the resources to solicit such information on the importers' behalf.

Moreover, with respect to the sample gloves, while they possess some of the features associated with ski gloves, they lack sufficient padding and tear resistance across the knuckles that is one of the essential characteristics of a ski glove as set forth in Stonewall Trading. Accordingly, it is our position that the sample gloves do not qualify for classification under subheading 6216.00.1000, HTSUSA, as ski gloves.

HOLDING:

Based on the foregoing analysis, we cannot agree with your position that the gloves are designed for use in the sport of snow skiing. Thus, it is our conclusion that the five pairs of sample snowboarding gloves, designated as Styles SG 09, SG 03, SG 05, SG 01, and SG 07, are classified under subheading 6216.00.3005, HTSUSA, as gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: Other: With fourchettes. . . Specially designed for use in sports. Articles classified under this subheading are subject to a rate of duty of 14 percent ad valorem.

Sincerely,

John Durant, Director

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