UNISEX MITTENS. THE BACKS AND THE WRISTS ARE MADE OF WOVEN POLYAMIDE, AND THE PALMS ARE MADE OF GOAT LEATHER. AN ELASTICATED WRIST PROTRUDES FROM THE OUTER PART OF THE WRIST. ONE GLOVE HAS A FELT STRIP ON THE EDGE OF THE PALM.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4203 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF LEATHER OR OF COMPOSITION LEATHER GIR 3B HAS BEEN USED AS THE ESSENTIAL CHARACTER IS CONSIDERED TO BE THE LEATHER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 420329 - GLOVES, MITTENS AND MITTS; OTHER THAN SPECIALLY DESIGNED FOR USE IN SPORTS CN CODE 42032990 - OTHER THAN PROTECTIVE FOR ALL TRADES. ALSO CLASSIFIED IN ACCORDANCE WITH: CNENS TO 42032990.