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HQ 959667




September 20, 1996

CLA-2 RR:TC:TE 959667 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8030; 6116.10.0800

Tricia Johnson
C.H. Powell Company
6 Northway Ct. Eastway Business Park
P.O. Box 270
Greer, S.C. 29652

RE: Country of origin determination for golf gloves; leather glove not within the scope of 19 CFR ?102.21; synthetic glove falls within the scope of 19 CFR ?102.21(c)(2); tariff shift

Dear Ms. Johnson:

This is in reply to your letter dated August 1, 1996, on behalf of David Geoffrey & Associates, requesting a country of origin determination for certain golf gloves which will be imported into the United States. Samples of the gloves were submitted to this office for examination.

FACTS:

The submitted merchandise consists of two styles of golf gloves. The first style, referenced style "Slazenger-Select", is made of leather and features fourchettes, a double stitched adjustable tab fastener with custom embroidered Slazenger patch, an elasticized wrist, elastic reinforced cuff, tab and backside for stretch recovery, double finger and seam vented, a ball marker, and water repellant Scotchgard.

The second style, referenced style "Slazenger Synthetic" is made of a nylon knit fabric with a Bezant 8700/polyurethane synthetic leather coating and features fourchettes, an adjustable tab fastener, a leather palm patch, an elasticized wrist, elastic reinforced cuff, tab and backside for stretch recovery, finger and seam vented, a ball marker and is water repellant.

The manufacturing operations are as follows:

Slazenger-Synthetic

JAPAN

- nylon tricot fabric for the backing is formed and shipped on rolls, to Korea.

KOREA

- polyurethane material for the outer shell is formed; - nylon tricot fabric is joined to the polyurethane material.

INDONESIA

- leather (for palm patch) is sourced;
- accessories are sourced (trim tape, ball marker, elastic thread, elastic band, Magic tape, inner label, packaging, stickers);
- polyurethane sheet is cut into component pieces (outer shell main body, half thumb, tab, gusset, half finger); - leather is cut for palm patch;
- component pieces are assembled to form completed glove; - accessories are added (trim tape, logo, ball marker); - gloves are pressed.

Slazenger-Select

INDONESIA

- leather is sourced;
- accessories are sourced (trim tape, ball marker, patch, elastic thread, elastic band, Magic tape, inner label, packaging, stickers);
- leather is cut into component pieces (outer shell main body, half thumb, tab, gusset, half finger); - component pieces are assembled to form completed glove; - accessories are added (trim tape, logo, ball marker); - gloves are pressed.

ISSUE:

1. What is the proper classification for the subject merchandise?

2. What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined under the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Heading 4203, HTSUS, provides for, among other things, leather gloves. Accordingly, the proper classification for style "Slazenger-Select" is subheading 4203.21.8030, HTSUSA, which provides for leather golf gloves.

Heading 6116, HTSUS, provides for, among other things, knit gloves. Accordingly, the proper classification for style "Slazenger-Synthetic" is subheading 6116.10.0800, which provides for knit gloves, impregnated, coated or covered with plastics or rubber, designed for use in sports.

Based on the physical characteristics of the gloves, for example, the fabric construction, adjustable tab fasteners, elasticized wrist and cuffs, ball marker and water repellant features, both styles evidence their design for use in the sport of golf.

Country of origin

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (b)(5) provides for the definition of textile or apparel products as per section 102.21:

A textile or apparel product is any good classifiable in Chapters 50 through 63, Harmonized Tariff Schedule of the United States (HTSUS), and any good classifiable under one of the following HTSUS headings or subheadings:

Within the headings/subheadings which are enumerated in that note, goods of heading 4203, HTSUS, are not included. As such, merchandise classifiable in heading 4203, HTSUS, as for example in this case, the leather glove, is outside the scope of the section 102.21 rules of origin. However, as all of the operations regarding the leather glove occur in Indonesia, that is to say, as the leather glove is wholly obtained or produced in Indonesia, the facts presented make clear that the country of origin of the subject "Slazenger-Select" leather glove is Indonesia.

The remaining style, the "Slazenger-Synthetic" glove, presents a different situation. Paragraph (c)(1) states that, "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the "Slazenger-Synthetic" glove is not wholly obtained or produced in a single country, paragraph (c)(1) is not applicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

6101-6117 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession.

The subject "Slazenger-Synthetic" glove is classified in heading 6116, HTSUS. As the glove is not knit to shape, consists of two or more component parts, and assembly occurs in a single country, Indonesia, the country of origin of the glove is Indonesia.

HOLDING:

The leather glove, referenced style "Slazenger-Select", is classified in subheading 4203.21.8030, HTSUSA, which provides for, articles of apparel and clothing accessories, of leather or composition leather: gloves mittens and mitts: specially designed for use in sports: other: golf gloves. The applicable rate of duty is 4.9 percent ad valorem.

The synthetic glove, referenced style "Slazenger-Synthetic", is classified in subheading 6116.10.0800, HTSUSA, 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 applicable rate of duty is 5 percent ad valorem.

The country of origin of the subject gloves, referenced styles, "Slazenger-Select" and "Slazenger-Synthetic", is Indonesia.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

Sincerely,

John Durant, Director

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