MOTORCYCLE GLOVES MADE OF LEATHER, PLASTIC AND TEXTILE. THE LEATHER FORMS THE PALM AND FINGER FRONTS AND TOP BACK OF FINGERS. BELOW THE PALM AREA THE GLOVE IS NYLON FABRIC. THERE ARE 2 VELCRO TIGHTENINGS BELOW THE WRIST AREA OF THE GLOVE. NYLON FABRIC FORMS THE TOP OF THE GLOVE WITH A PLASTIC (POLYTETRAFLUOROETHYLENE) MEMBRANE OVER THE KNUCKLE AREA. THERE IS A ZIP FROM THE WRIST AREA TO THE CUFF OF THE GLOVE. THE LINING IS A MOCK FUR MADE FROM POLYESTER COLOUR BLACK SIZE: MEDIUM

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 PALMS OF THE GLOVES GIVE THE ESSENTIAL CHARACTER. 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: CHAPTER 42 NOTE 4 CNENS TO 4203