&&The Cotton and Neoprene Oven Mitts product numbers NEOP-SLD-MM-BK2 and NEOP-MM-MS-S2-60 measure 5.5 inches in length and 7 inches in width. The oven mitts are used for removing hot items from the oven to protect the hands. They are composed of 100% woven cotton and the neoprene is stitched to the palm of the mitt.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 4015.19.90.00. This tariff classification number is incorrect.&&&&The Cotton and Neoprene Oven Mitts product numbers NEOP-SLD-MM-BK2 and NEOP-MM-MS-S2-60, are composed of two materials. We cannot determine the essential character of the mitts as both elements are important to the overall use and function of the mitts. Although the cotton fabric is the element that has the most percentage of material, one cannot discount the neoprene material as this is an important product in the function and purchasing of the product.&&&&Classification will be determined by the tariff classification that occurs last in numerical order among those which merit equal consideration utilizing GIR 3(c).