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NY I83388




July 26, 2002

CLA-2-42:RR:NC:3:353 I83388

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000, 4203.29.4000

Mr. Herbert T. Posner
Weltz & Posner
350 Fifth Avenue, Suite 7610
New York, NY 10118

RE: The tariff classification of a leather apron and gloves from China.

Dear Mr. Posner:

In your letter dated June 26, 2002, on behalf of Gates-Mills Inc., you requested a tariff classification ruling

The submitted sample is a Style Number J1700W Women’s Leather Apron and Glove Set made of pig leather. The intended use for the set is gardening. The apron is a rectangular-shaped half apron which measures approximately 22 inches in width by 12 inches in length. The apron is worn at the waist, features textile capping and two textile ties secured by metal grommets, which allow the apron to be tied around the waist, and has 5 pockets. The seamed glove features elastic at the wrist.

Style Number J1700W is not considered “goods put up in sets for retail sale” because the apron and gloves are not put up together to meet a particular need or carry out a specific activity.

The Style Number J1700W Women’s Leather Apron hangs from the waist and barely reaches the top of the thigh, and the 5 pockets merely act as holders of tools. The item does not offer enough coverage to provide protection, and is not considered a wearing apparel apron.

The applicable subheading for the Style Number J1700W Women’s Leather Apron will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.” The rate of duty will be Free.

The applicable subheading for the Style Number J1700W Women’s Leather Glove will be 4203.29.4000, 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: other: other: other: for other persons: not lined.” The rate of duty will be 12.6% 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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