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NY 889283




September 15, 1993

CLA-2-42:S:N:N5:354 889283

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.3020

Ms. Donna M. Bajkowsky
Flagship
1550 Northwest 96th Avenue
Miami, Florida 33172

RE: The tariff classification of gloves and mittens from Uruguay.

Dear Ms. Bajkowsky:

In your letter dated August 10, 1993, on behalf of Sheepskin Imports, you requested a tariff classification ruling.

Your submitted samples HAW 61002 and 61001 are men's sheepskin mittens with wool on the inside. The mittens feature outseam stitching attaching the palm-side to the back of the hand and around the thumb, wrist and down the middle of the mitten on the back of the hand.

Your submitted sample, style HAW 60206 is a man's sheepskin glove with wool on the inside. The glove features outseam stitching attaching the palm-side to the back of the hand and around the thumb and wrist.

The sheepskins, from which the samples have been manufactured, are processed to such an extent that they have become leather. Additionally, Chapter Note 1(b) to chapter 42 (Articles of leather . . .) excludes articles of apparel or clothing accessories (except gloves) lined with furskin.

The applicable subheading for styles HAW 61002, HAW 61001 and HAW 60206 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: man's, lined. The rate of duty will be 14 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,

Jean F. Maguire
Area Director

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