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NY K88007




August 17, 2004
CLA-2-42:RR:NC:TA:354 K88007

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060; 4203.29.3010

Mr. Harald Dittrich
H. Dittrich OHG
Bardorferstr.22
97633 Kleineibstadt
Germany

RE: The tariff classification of mittens from Germany.

Dear Mr. Dittrich:

In your letter dated June 9, 2004, you requested a tariff classification ruling. The provided samples will be returned as per your request.

Style MI/03 is a sheepskin mitten featuring overlock stitching at the seams and gauntlet bottom.

Style MH/03 is a sheepskin mitten with overlock stitching at the seams and gauntlet bottom. The mitten features a slit at the center of the palm and also at the thumb crotch that allows the wear to expose their fingers and thumb. The mitten shows a design for use in the sport of hunting.

From the information you have sent, we assume that you are the supplier of these raw materials. Please note that the cost or value of the sheepskin will represent an assist under Section 402 of the Tariff Act (TA).

The term “assist” is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists, but only the first, encompassing “materials, components, parts and similar items incorporated in the imported merchandise,” is potentially relevant to the instant situation. As an assist, the value of the yarns must be added to the processing costs before the ad valorem rate of duty is applied, pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See Section 152.103(d), Customs Regulations (19 C.F.R. §152.103(d)).

The applicable subheading for Style MI/03 will be 4203.29.3010, 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: men’s . . . not lined. The rate of duty will be 14 percent ad valorem.

The applicable subheading for Style MH/03 will be 4203.21.8060, 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 . . . Other. The rate of duty will be 4.9 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,

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