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essential character, the articles are to be classified in chapter 71. 3. for the purpose of heading 4203, the expression " articles of apparel and clothing accessories" applies, interalia, to gloves, mittens and mitts (including those for sport or for protection), approns and other protective clothing, braces
essential character, the articles are to be classified in chapter 71. 3. for the purpose of heading 4203, the expression " articles of apparel and clothing accessories" applies, interalia, to gloves, mittens and mitts (including those for sport or for protection), approns and other protective clothing, braces...
http://www.sportsgoodsindia.org/pdf/Chapter42.pdf