&&The Dragon Fire X2 Structural Fire Fighting Glove has an outer surface made of natural leather: 95% cowhide and 5% goat hide. The lining is comprised of Kovenex non-woven textile which is heat and flame-resistant. The gloves sport welded seams, fingertip wear pads, and reflective piping for improved visibility, and are assembled by hand using a cut and sew operation. China is the country of origin and the gloves are shipped with a polyester utility bag made specifically to store the gloves. A Velcro glove strap and Kirksite zinc-based alloy clip are also included which allows the goods to be attached to the outside of a firefighter's safety gear for ease of use. The gloves are designed exclusively for use in the fire service.

&&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 4203.29.90.10. This tariff classification number is correct.&&&&Memorandum D10-14-29 Tariff Classification of Gloves states "Gloves are classified according to the constituent material or materials which form the outer surface or the exterior shell."&&&&Chapter 42 Note 4 of the Customs Tariff states "For the purposes of heading 42.03,the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection) ..."&&The World Customs Organization's Explanatory Note to 42.03 states "This heading covers all wearing apparel and clothing accessories (with the exceptions specified below), of leather or of composition leather. It therefore covers coats, overcoats, gloves, mittens and mitts (including those for sport or for protection) ..."&&&&The goods are gloves whose outer surface is made up entirely of natural leather (95% cow and 5% goat). Per Chapter 42 Legal Note 4, gloves are "articles of apparel and clothing accessories". Heading 42.03 applies. Gloves are specifically named at the subheading level in the Customs Tariff. The goods are not specifically designed for use in sports, but rather are designed and marketed solely for use in structural firefighting. Tariff item "other" 4203.29 applies. Gloves for a work purpose are specifically named in the Customs Tariff which covers the goods at hand. Tariff classification4203.29.90.10 applies.