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NY B82987




April 1, 1997

CLA-2-42:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.3020, 4203.29.5000

Weltz & Posner
Empire State Building
250 Fifth Avenue, Suite 7610
New York, NY 10118

Attention: Herbert T. Posner

RE: The tariff classification of leather mittens from China.

Dear Mr. Posner:

In your letter dated March 4, 1997, you requested a tariff classification ruling on behalf of Gates-Mills, Inc.

A sample of a leather and textile mitten, representing style #'s 2884 (men's) and 2884W (women's), "Deerskin Leather Mittens," was submitted for our examination. The palm side, including the thumb is made from deerskin leather, and the back is a knitted man-made fleece material. The mitten features a layer of microfiber insulation and the brushed interlock man-made fabric liner is in the form of a glove with finger separations. There is elastic around the wrist, and the applied gauntlet is made from the same fleece material in a contrasting color. The essential character of the mitten is imparted by its leather components.

The applicable subheading for style # 2884 (men's), "Deerskin Leather Mitten," will be 4203.29.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or composition leather: Gloves, mittens and mitts: Other: Other: Other: Men's... Lined... The rate of duty will be 14 percent ad valorem.

The applicable subheading for style # 2884W (women's), "Deerskin Leather Mitten," will be 4203.29.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or composition leather: Gloves, mittens and mitts: Other: Other: Other: For other persons... Lined... The rate of duty will be 13.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Michael D'Ambrosio
Service Port Director

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