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NY D82871

October 28, 1998

CLA-2-64:RR:NC:347: D82871


TARIFF NO.: 6406.99.1540

Mr. Tim Parsons
Parsons Trading
1 Sharilyn Lane
Novato, CA 94947

RE: The tariff classification of a shoe/boot cover from China

Dear Mr. Parsons:

In your letter received on September 30, 1998 you requested a tariff classification ruling.

The submitted item is a man-made textile material shoe cover, approximately 9 inches high, with a neoprene rubber core, a completely open underfoot that features a stirrup strap worn under the instep and which is secured around the wearer's shoe with two vertical hook-and-loop closures at the back. You state that this item is designed to wrap around normal running shoes or even cycling shoes, to protect the undershoes from becoming wet and to provide significant warmth to the wearer. Specifically, you state that this shoe cover was specially designed to wrap around running shoes when attached to a pair of snowshoes, but these same "covers" are also used by cyclists training in cold wet conditions. We consider this item to be classifiable with gaiters, leggings and other such "similar articles" worn on the leg and in some cases even on part of the foot (the ankle and instep), but never covering the entire foot like socks or stockings.

The applicable subheading for the item, no style number indicated, as described above will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for gaiters or leggings and similar articles (except leg warmers) and parts thereof, which are not footwear uppers (with or without insoles) or parts thereof, and which are of man-made textile materials. The duty rate will be 16.2% ad valorem.

This shoe/boot cover item falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

We are returning the sample as you requested.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Robert B. Swierupski

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