The tariff classification of golf gloves from China.

NY K81165 December 5, 2003 CLA-2-61:RR:NC:TA:354 K81165 CATEGORY: Classification TARIFF NO.: 4203.21.8030; 6116.10.0800 Mr. Peter Mento Expeditors Tradewin, LLC 1015 Third Avenue, 12th Floor Seattle, WA 98104 RE: The tariff classification of golf gloves from China. Dear Mr. Mento: In your letter dated November 13, 2003, you requested a tariff classification ruling filed on behalf of Tristar Industries. The provided samples will be returned as per your request. Two golf gloves were submitted for review. Style “XP Tour Model” is a glove with a complete palmside from fingertips to wrist constructed of leather. The backside is constructed of a coated fabric which is perforated on the fingers. The glove features a backside tab closure wrist tightener which is secured by hook and loop fasteners. Permanently sewn into the tab closure is a digital watch with an advertised long lasting battery. The watch can not be removed without destroying the tab closure. Additional features include knitted fabric fourchettes, a partially elasticized wrist and “Griptime” embroidered on a fabric insert at the backside knuckle area. Style “RG Tour Model” is a glove with palmside thumb constructed of leather and knitted fabric inserts at the middle of three backside fingers. The balance of the glove is constructed of a knitted polyamide fabric with a polyurethane coating. The glove features a backside tab closure wrist tightener which is secured by hook and loop fasteners. Permanently sewn into the tab closure is a digital watch with an advertised long lasting battery. The watch can not be removed without destroying the tab closure. Additional features include perforations on the backside fingers, a leather overlay at the lower outer palm area, fourchettes, a partially elasticized wrist and “Griptime” embroidered on a fabric insert at the backside knuckle area. Classification of merchandise 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, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order. The article at issue is a composite good inasmuch as it is comprised of different components, each of which is separately classifiable under the tariff schedule, which have been joined together to form a whole. Items classified together as a composite goods are classified as if they consisted entirely of the component which gives them their "essential character." See GRI 3(b).GRI 3(b) provides:"Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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."Explanatory Note VIII to GRI 3(b) states: 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. With regard to the glove with a permanent sewn-in watch at issue, it is the glove which imparts the essential character to the item. The glove is functional unto itself, even without the watch, and is likely to provide the consumer with the motivation to make the purchase. An individual looking for a golf glove may be further enticed by the presence of the watch, however, if the watch should malfunction the golf glove would still function as a sports glove.  Based on the foregoing, this composite good is classifiable as a glove within heading 4203, HTSUSA, for style “XP Tour Model”, and within heading 6116, HTSUSA, for style “RG Tour Model”. In your letter you assert classification of style “RG Tour Model” in chapter 62 which provides for articles of apparel and clothing accessories, not knitted or crochetted. Your suggested classifcation is not applicable as this item is constructed of a knitted coated fabric covered in chapter 61.  The applicable subheading for style “XP Tour Model” will be 4203.21.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Specially designed for use in sports: Other . . . Golf gloves. The rate of duty will be 4.9 percent ad valorem. In 2004, the rate of duty remains the same. The applicable subheading for style “RG Tour Model” will be 6116.10.0800, HTS, 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 rate of duty will be 3.1 percent ad valorem. In 2004, the rate of duty will be 2.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division