Reconsideration of New York Ruling Letter 832013; Golf Glove

HQ 086155 April 20, 1990 CLA-2:CO:R:C:G 086155 SER CATEGORY: Classification TARIFF NO.: 6116.10.4505 Mr. Shelton Townley Rogers & Brown Customs Brokers, Inc. P.O. Box 937 Greer, SC 29652 RE: Reconsideration of New York Ruling Letter 832013; Golf Glove Dear Mr. Townley: This is in reference to your request for reconsideration of the New York Ruling Letter (NYRL) 832013, dated October 26, 1988. In NYRL 832013 the product at issue, a golf glove from South Korea, was classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in subheading 6116.93.2020, which provides for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers, other, other, with fourchettes or sidewalls. A sample was submitted. FACTS: The glove is a knit glove with fourchettes, composed of man- made textile fabric fashioned as imitation leather, with a PVC coating. The sample has a velcro-type closure on the back. The glove also has a removable snap that is non-functional in terms of the fit of the glove, but is to be utilized for golf ball placement on the putting green of a golf course. The glove is marketed and packaged as a golf glove. ISSUE: Is the glove at issue specially designed for use in sports? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the Headings and any relative section or chapter notes. -2- Subheading 6116.10, HTSUSA, provides for gloves . . ., knitted or crocheted, impregnated, coated or covered with plastics or rubber. The glove at issue is made from a fabric that has been coated with PVC, and therefore, is classifiable within this subheading. The issue to be further decided is whether the glove is specially designed for the use in sports. The glove at issue clearly is designed and used as a golf glove. The full, tight coverage of the hand by the fabric, with perforations, the velcro-type closure, and especially the ball- marker snap clearly indicate that this glove is used as a golf glove. HOLDING: The product at issue, golf gloves from Korea, is properly classified in subheading 6116.10.4505, HTSUSA, which provides for knit gloves impregnated, coated or covered with plastics or rubber: other: with fourchettes: specially designed for use in sports. The rate of duty is 14 percent ad valorem. Gloves specially designed for use in sports are not subject to quota restraints and visa requirements. Sincerely, John Durant, Director Commercial Rulings Division