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HQ 088981


July 18, 1991

CLA-2 CO:R:C:M 088981 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Robert L. Follick, Esq.
665 Fifth Avenue
New York, New York 10022

RE: Gloves, hunting and shooting; 083694, 066484

Dear Mr. Follick:

In a letter dated March 15, 1991, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of various hunting and shooting gloves and mittens manufactured in Sri Lanka. Samples of the gloves and mittens were submitted for examination.

FACTS:

The sample gloves, style nos. 90546, 90551, 90456, and 90461, are identical except for the color and type of material used to construct the outer shell. The full fingered lined gloves are constructed from woven nylon (except style no. 90461 which is made from woven acrylic). The palm and palm side of the thumb is reinforced with a soft leather overlay. The entire index finger, the palm side of the other fingers and the middle finger fourchette which faces the index finger are constructed from the same soft leather. A fabric backed vinyl reinforcement with foam padding extends across the knuckles under the outer shell and GORE-TEX liner. The gloves also feature an adjustable wrist strap, knit cuff, and hook and clasp.

Style nos. 90556 and 90561 are identical in all respects to the styles described above except that they are constructed as mittens with a separate index finger.

ISSUE:

Whether activities such as hunting and shooting are considered sports for tariff purposes.

Are the gloves and mittens represented by the samples specially designed for use in sports?

What constituent material imparts the essential character to the gloves and mittens?

LAW AND ANALYSIS:

Customs has taken the position that hunting and shooting activities are sports for tariff purposes. See Headquarters Ruling Letters (HRL) 083694 dated May 16, 1989, and 066484 dated January 7, 1981.

You claim that many of the design features incorporated into these gloves and mittens make them especially suitable for hunting and shooting. The list includes knuckle reinforcement, use of waterproof fabric, hook and clasp, use of certain colors and fabric patterns and the ruggedness of construction. You have also added in features of other gloves sold by the firm. For example, the use of neoprene, elastic gauntlets and lycra shooting fingers is mentioned. However, none of these features or materials in found in the sample gloves and mittens.

We do not agree with your claim that certain special features found in these gloves and mittens show a design for use in the sport of hunting or shooting. For example, reinforcement is used in many work gloves as well as in various sport gloves. The use of waterproof materials and special linings is common in many cold weather gloves. A hook and clasp is not unique and is certainly not requiredfor hunting or shooting.

It is our observation that the soft leather index or trigger finger is the only key component which shows that these styles are designed for use as hunting and shooting gloves. Specifically, the flexibility allowed by the use of the soft leather permits the wearer more dexterity and a better "feel" for the trigger. It is to be noted that in HRL 066484 dated January 7, 1981, Customs decided that a specially constructed index finger constituted special design for use in the sport of hunting.

You have submitted advertising material which shows that the gloves and mittens are marketed as hunting gloves and mittens.

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Inasmuch as the gloves and mittens are composed of different materials, GRI 3 is applicable. Its relevant portions read as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods . . . those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components . . . which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The Explanatory Notes (EN), are the official interpretation of the Harmonized System at the international level. The EN for GRI 3(b) reads in pertinent part as follows:

(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

If leather imparts the essential character to the gloves and mittens, classification under Chapter 42, HTSUSA, would be appropriate. However, if the woven textile imparts the essential character to the gloves and mittens, classification under Chapter 62, HTSUSA, would be appropriate. It is our opinion that the leather palm and trigger finger impart the essential character to the gloves and mittens. We note especially the role of the leather trigger finger which plays a key role in the use of the gloves.

In view of the foregoing, it is our position that the merchandise is classifiable under subheading 4203.21.8060, HTSUSA, as gloves, mittens and mitts, specially designed for use in sports, other, other, with duty at the rate of 4.9 percent ad valorem or entitled to duty free treatment under the Generalized System of Preferences, if otherwise qualified.

HOLDING:

Activities such as hunting and shooting are considered sports for tariff purposes.

The sample gloves and mittens are specially designed for use in sports.

The leather palms and trigger fingers impart the essential character to the gloves and mittens.

The gloves and mittens are classifiable under subheading 4203.21.8060, HTSUSA.

Sincerely,

John Durant, Director

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