Mr. Mike Neville
7740 – 40th Avenue
Red Deer, AB T4P 2H9
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Russell A. Farrow Limited for an advance ruling on the tariff classification of RG-13 Impact Gel Palm Glove. This product is manufactured for Remington (RA Brands — Radians Inc.) of Bartlett, TN. in China. It is exported by Shapiro Wholesale of Elgin, Illinois, United States.
This ruling is based exclusively on the information provided by the applicant. No sample was provided to the CBSA.
Based on the information provided, the RG-13 Impact Gel Pam Glove is constructed of various components. The palm, fourchettes, thumb crotch, padded knuckle band and tips of the back fingers are made of 100% nylon synthetic leather. The overlay patches on the palm and inside fingertips are made from 100% PVC (Polyvinyl Chloride). The back of the glove (with the exception of the padded synthetic leather knuckle band and finger tips, as well as the plastic molded overlays on the fingers) is made from 96% polyester and 4% spandex knit fabric. The thumb is made of 100% polyester terry cloth knit fabric, and the cuff is made of a 60% neoprene synthetic rubber and 40% polyester knit fabric. All of the components have been stitched together to form a complete glove.
Analysis and Justification
Proportionally, the majority of the external surface area of the glove is constructed of the 100% nylon synthetic non-woven leather fabric. The synthetic non-woven leather forms the complete palm side of the glove, the fingers, as well as the back knuckle band, and the back finger tips. The proportion of knit fabric, PVC patches and plastic overlays accounts for less surface area compared to the non-woven synthetic leather fabric. Accordingly, it is the synthetic leather non-woven fabric that provides the glove with its’ essential character.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 3(b) (GIR 3b) directs that, “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”. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
The RG-13 Impact Gel Palm Glove is classified as a work glove under tariff classification 6216.00.00.10. This is in accordance with General Interpretative Rules 1, 3(b) and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered “reason to believe” for the purposes of section 32.2 of the Customs Act and as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: