Batting Gloves

HQ 086355 May 16, 1990 CLA-2:CO:R:C:G 086355 SER CATEGORY: Classification TARIFF NO.: 4203.21.20 Peter J. Fitch, Esquire Fitch, King and Caffentzis 116 John Street New York, NY 10038 RE: Batting Gloves Dear Mr. Fitch: This is in reference to your letter of January 16, 1990, on behalf of Chonwoo Corporation, requesting the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of batting gloves from South Korea. A sample was submitted. FACTS: The sample gloves submitted are packed in a plastic bag, and are stated to be sold either separately or in pairs. The gloves have leather on the palm and inside surface of the thumb, and mesh man-made fabric on the back. Also featured are fourchettes and a velcro-type closure on the back. The advertisement on the packaging states that the merchandise is "Leather Batting Gloves". ISSUE: Are the sample gloves used primarily as batting gloves? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. The Harmonized System is a complete product classification system, and the goal of the Harmonized System is to place all goods that are imported into the specific classifications. In this context the word "goods" is used in its broadest sense to include all merchandise. The systematic detail is such that virtually all goods are classifiable by application of GRI 1, that is, according to the terms of the Headings and any relative section or chapter notes. -2- Subheading 4203.21.2000, HTSUSA, which provides for gloves: specially designed for use in sports: baseball and softball gloves (including batting gloves): batting gloves, is a use provision. Consequently, the heading under which the subject merchandise will be classified will be controlled by the use in the United States at, or immediately prior to, the date of importation of goods of the class or kind which the subject merchandise belongs. The controlling use is the principal use -- the use which exceeds any other use. Additional U.S. Rule of Interpretation 1(a). The design of the gloves at issue is of the class or kind of gloves used as batting gloves. They have a leather palm which allows for a better grip, the back is perforated which allows for ventilation, and the gloves are secured on the hand with a velcro-type closure. In addition, the gloves are labeled and marketed as batting gloves. HOLDING: The merchandise at issue, batting gloves from South Korea, is properly classified in subheading 4203.21.2000, HTSUSA, which provides for gloves: specially designed for use in sports: baseball and softball gloves (including batting gloves): batting gloves. The rate of duty is 3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division