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NY J83461

May 7, 2003

CLA-2-64:RR:NC:TA:347 J83461


TARIFF NO.: 6406.99.6000

Mr. Bill Julich
Delmar International Inc.
147-55 175 Street
Jamaica, NY 11434

RE: The tariff classification of gaiters/leggings from India

Dear Mr. Julich:

In your letter dated April 22, 2003, on behalf of Weatherbeeta USA, Inc., you requested a tariff classification ruling.

The submitted sample item, which your letter states is “Half Chaps” and the accompanying packaging identifies as “Dublin Half Chaps” is a pair of leather equestrian gaiters or leggings, approximately 16 inches in height, which is designed to be worn on the leg from the top of the instep to the knee. The “Half Chaps” legging is completely open at the bottom, has a full-length side zipper closure, elasticized side panels for flexibility and a 1-inch wide textile strap or belt, sewn across the bottom opening and intended to be slipped under the sole of the wearer’s shoe to hold it in place. The item is intended for wear with short boots or shoes, to protect the lower leg when horse riding.

The applicable subheading for this item, identified as “Half Chaps” will be 6406.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, or removable insoles or heel cushions or the like, or gaiters, leggings or the like, or parts thereof, which are not uppers nor the parts thereof; and in which leather gives them their essential character. The rate of duty will be Free.

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 646-733-3042.


Robert B. Swierupski

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