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NY L81039

December 13, 2004

CLA-2-64:RR:NC:247: L81039


TARIFF NO.: 6401.99.30

Mr. John M. Peterson
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004

RE: The tariff classification of disposable shoe covers from China

Dear Mr. Peterson:

In your letter dated November 19, 2004, you requested a tariff classification ruling for a disposable latex shoe cover on behalf of Totes-Isotoner Corporation. You state that the shoe covers are designed to be worn on a one-time basis to protect a person’s shoes from water, debris and similar materials.

As you note, Chapter 64, Note 1 (a) Harmonized Tariff Schedule of the United States (HTS), provides that this chapter does not cover disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. Funk & Wagnall’s Standard Dictionary, 2nd Ed., defines Flimsy as:
not strong or solid in structure. light, thin and delicate in texture.

Webster’s New World Pocket Dictionary, 3rd Ed. Defines Flimsy as:
easily broken. trivial.

The submitted shoe cover is made of a substantial, stretchy rubber material of the same gauge as many overshoes and rain boots. In this regard, this office does not find the latex rubber material of the shoe cover to be flimsy.

The applicable subheading for the shoe cover, will be 6401.99.30, HTS, which provides for waterproof footwear with outer soles and uppers of rubber/plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, other, not covering the ankle, other, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, designed for use without closures. The general rate of duty will be 25 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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