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NY L83413

April 6, 2005

CLA-2-39:RR:NC:SP:221 L83413


TARIFF NO.: 3926.90.9880

Mr. Scott Beck
K2 Logistics
2782 Eagandale Blvd #101
Eagan, MN

RE: The tariff classification of shoe/boot covers from France.

Dear Mr. Beck:

In your undated letter, received in this office on March 18, 2005, on behalf of Agri-Pro Enterprises, you requested a tariff classification ruling.

A sample was provided with your letter. The shoe/boot covers (#429503, #429513 and #429505) are composed of plastic sheeting. Styles #429503 and #429513 are both 3 mils in thickness. Style #429505 is 6 mils in thickness. The covers do not have an applied sole. The covers are heat sealed along the edges and have an elastic cuff at the top for fitting and protective purposes. The shoe/boot covers are uniform in shape and designed to fit either foot. The shoe/boot covers are said to be for use primarily by workers in the livestock, poultry and other agricultural/horticultural industries to cover boots and shoes.

The applicable subheading for the shoe/boot covers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

You have also inquired about the applicability of the duty free provision for machinery, equipment and implements to be used for agricultural or horticultural purposes in subheading 9817.00.5000, HTS. Although workers in agriculture use the plastic footwear covers, the covers themselves do not answer to an agricultural use, which is to say that no agricultural purpose is served by wearing such protective footwear covers. They are primarily used to protect the worker’s footwear from muck and mud while working on the farm. The gloves you mention in your request, which this office held to be used for agricultural purposes, were not mere protective gear but were used for the care and maintenance of livestock, clearly an agricultural purpose. Since no agricultural purpose is being served by these footwear covers, subheading 9817.00.5000, HTS, would not apply.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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