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NY 803758

November 21, 1994

CLA-2-64:S:N:N8:346 803758


TARIFF NO.: 6404.19.20; 6406.99.3060; 6115.93.2020

Mr. Stephane Machetto
8011 Romaine St. #112
Los Angeles, CA 90046

RE: The tariff classification of a shoe cover, plastic cycling shoe cleats and a pair of socks from Italy.

Dear Mr Machetto:

In your letter dated October 19, 1994, you requested a tariff classification ruling.

The submitted samples are described as follows:

(1). "Mdl 121/1"- A "Duegi" cycling shoe cover. The shoe cover is designed to fit over a cycling shoe. The bottom sole portion is rubber and has a cutout section to accommodate the cleat which secures the shoe to the pedal. The upper portion is made of a "Lycra" fabric which is lined and insulated, you state, to protect the bike rider's feet from cold, wind and rain. It is about 8 inches high and has a full zipper closure at the back of the heel.

(2). "Duegi fitting kit 8000"- Essentially a pair of replacement plastic "cleats", along with the requisite metal screws and washers for mounting the "cleats" onto the sole of a specially fitted "Duegi" cycling shoe. We consider these plastic cycling shoe cleats to be of a kind with items such as "studs, spikes etc. for sports footwear" described in the Harmonized System Explanatory Notes, Section XII, Chapter 64, subheading 6406, parts of footwear.

(3). "Duegi Coolmax socks"- A pair of knitted anklet socks which, you state, are 70% polyester, 20% nylon and 10% Spandex.

The applicable subheading for the shoe cover, item Mdl 121/1, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "athletic" footwear; and which is designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.

The applicable subheading for the "Duegi fitting kit 8000" (plastic cleats) will be 6406.99.3060, HTS, which provides for parts of footwear, in which rubber and/or plastics gives them their essential character. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the "Duegi Coolmax socks" will be 6115.93.2020, HTS, which provides for stockings, socks and other hosiery...knitted or crocheted, of synthetic fibers, other. The rate of duty will be 15.5 percent ad valorem.

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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