The tariff classification of welders set from Pakistan.

N032836 August 1, 2008 CLA-2-42:OT:RR:E:NC:3:353 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Carrie Laskavy Central Purchasing, LLC 3491 Mission Oaks Boulevard Camarillo, CA 93012 RE: The tariff classification of welders set from Pakistan. Dear Ms. Laskavy: In your letter dated July 8, 2008, you requested a tariff classification ruling. An electronic image of the item was supplied. The good is an item SKU #94128 Welders Leather Combo Set consisting of an apron, gloves and rod holder. All three components are constructed of heavy duty split leather and are double stitched and riveted for maximum durability. The bib apron measures approximately 30½-inches in length, features a chest pocket, lower pockets, and neck and waist straps. The gloves have a 5¼-inch cuff. The rod holder is 15-inches long and 2-inches in diameter. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the apron of item SKU #94128 imparts the essential character of the set. The applicable subheading for the item SKU #94128 Welders Leather Combo Set will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or composition leather: articles of apparel: other, other: woman’s, girls’ and infants. The rate of duty will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, National Commodity Specialist Division