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NY 851671

May 15, 1990

CLA-2-64:S:N:N3D:346 851671


TARIFF NO.: 6406.99.1540

Mr. L. Smith
Wells Lamont
6640 West Touhy Avenue
Chicago, IL 60648-4587

RE: The tariff classification of "foot warmer" from Korea.

Dear Mr. Smith:

In your letter dated April 17, 1990, you requested a tariff classification ruling.

You state this item will be worn for warmth by football players in cold weather, presumably when they are on the sidelines. The outer surface is a woven fabric which is, you state, 65 percent polyester/35 cotton. You also state that the lining is 100 percent nylon and that the insulating layer between them is 100 percent polyester.

The item will cover the wearer's ankles and the top and the upper part of the sides of the wearer's shoes. A 1/2 inch wide elastic strap will go under the foot to help keep this "foot warmer" in place. There are two large "hook and loop" closures in the rear.

The applicable subheading for the sample will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for gaiters, leggings and similar articles; other than leg warmers; of textile materials of man-made fibers. The rate of duty will be 17 percent ad valorem.

This HTS falls within textile category designation 659. Based upon international textile trade agreements, products of Korea are subject to textile visas and/or quotas.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On current Import Quotas (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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