The tariff classification of leather mittens from China.

PD 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. -2- 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 St. Albans, Vt.