Chattermitts are considered to be a composite good, with one of the gloves containing all of the electrical components necessary to allow for the transmission and reception of voice calls via the Bluetooth protocol. The Bluetooth components cannot be removed from the glove. The two primary components which make up the product are classifiable under two different headings of the Customs Tariff. Heading 61.16 provides for gloves, knitted or crocheted and heading 85.17 provides for other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network). As the two headings in consideration share equal merit, the product cannot be classified by application of GRI 3(b), because neither heading provides the essential character of the good. As a result, the Chattermitts are classified under the heading which occurs last in numerical order, by application of GRI 3(c).
