The tariff classification of men's and women's leatherand textile mittens, from China

PD B89124 September 16, 1997 CLA-2-42-CL:PD:FO:CBII:HO2 CATEGORY: Classification TARIFF NO.: 4203.29.3020 and 4203.29.5000 Mr. Herbert T. Posner Weltz & Posner Empire State Building 350 Fifth Avenue, Suite 7610 New York, New York 10118 RE: The tariff classification of men's and women's leather and textile mittens, from China Dear Mr. Posner: In your letter dated August 27, 1997, you requested a tariff classification ruling on behalf of your client, Gates-Mills Inc., Johnstown, New York. You have submitted a sample pair of leather and textile mittens, which you state will be made in both a men's style (Style No. 2139) and a women's style (Style No. 2139W). The mittens have a suede palm, and the inside of the thumb is also suede. The suede is made from deerskin. The balance of the mitten, including a short cuff, is of fleece. The mitten is lined. The applicable subheading for the men's 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 of composition leather: gloves, mittens and mitts: other: other: other: men's... lined. The rate of duty will be 14%. The applicable subheading for the women's 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 of composition leather: gloves, mittens and mitts: other: other: other: for other persons: lined. The rate of duty will be 13.2%. 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. Sincerely, John M. Regan Service Port Director Cleveland, Ohio