The tariff classification of gloves from India and China.

N216741 May 23, 2012 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.5000 Mr. Edward Foster Cole Haan 6 Ashley Drive Scarborough, ME 04074-8954 RE: The tariff classification of gloves from India and China. Dear Mr. Foster: In your letter dated May 7, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style SKU K02466 is a women’s glove and mitt set consisting of a 100% lamb leather glove lined with 100% cashmere knitted fabric from India and an approximately 11 inch long ribbed knit mitt with a thumbhole, constructed of 70% acrylic and 30% wool from China. You state the item will be put up together for sale in retail packaging as a set. You ask whether Customs agrees that this style constitutes a set and whether we agree with you that neither item imparts the essential character of the set and therefore should be classified under the heading which occurs last in numerical order. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUS at the international level, "goods put up in sets for retail sale" refers to goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The glove and mitt set meet all of the criteria for classification as a set. Since the glove and mitt are considered a set, they are classified as consisting only of the article that imparts their essential character. The lamb leather glove lined with cashmere imparts the essential character of the set; therefore your assertion that the set should be classified to the article that occurs last in numerical order does not apply. The applicable subheading for style SKU K02466 will be 4203.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 12.6% 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 Robert Ivers at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division