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NY L85061




June 15, 2005

CLA-2-61:RR:NC:3:353 L85061

CATEGORY: CLASSIFICATION

TARIFF NO.: 6115.93.9020

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd, Suite 225
Rouses Point, NY 12979

RE: The tariff classification of foot tubes, toe covers and foot covers from China.

Dear Mr. Kavanaugh:

In your letter dated May 18, 2005, on behalf of Doris International, you requested a classification ruling.

The submitted samples are Styles 9205 Foot Tubes, 9414, 3876 and 9284 Toe Covers, and 9263 Foot Covers. All styles are “one size.”

The Style 9205 Foot Tubes are constructed of knit 89% nylon and 11% elastane. The foot tube measures approximately 2½ by 3¼ when flat and fits over the arch of the foot and is commonly worn with mule-style footwear.

The Style 9414 Toe Covers are constructed of sheer knit 100% nylon with a sewn-in foam pad sole cushion. The item covers the toes, front and ball of the foot and is commonly worn with open back-style footwear.

The Style 3876 Toe Covers are constructed of sheer knit 44% polyester, 35% polyurethane and 21% nylon with a sewn in padded sole cushion. The item is open-toed, covers the front and ball of the foot and is commonly worn with open toe/back-style footwear and sandals.

The Style 9284 Toe Covers are constructed of knit 89% nylon, 11% spandex with tread dots on the bottom. The item, commercially known as a toe sock, covers the toes, front and ball of the foot and is commonly worn with open back-style footwear.

The Style 9263 Foot Covers are constructed of knit 88% nylon and 14% spandex. The nude item, commercially known as a ped, covers the foot from heel to toe.

You suggest classification in either subheading 6307.90 or 6117.80.9540. Classification in heading 6307 is for other made up textile articles; merchandise is classified in this heading only when it is not included more specifically in other headings of Section XI. Classification in heading 6117 is for other knitted or crocheted made up clothing accessories. Classification in heading 6115 is for knitted or crocheted panty hose, tights, stockings, socks, other hosiery and footwear without applied soles. General Rule of Interpretation 3(a) states that “The heading which provides the most specific description shall be preferred to headings providing a more general description” The items are properly classified in heading 6115.

The applicable subheading for the Styles 9205 Foot Tubes, 9414, 3876 and 9824 Toe Covers, and 9263 Foot Covers will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other. The duty rate will be 14.6% ad valorem.

Styles 9205 Foot Tubes, 9414, 3876 and 9824 Toe Covers, and 9263 Foot Covers fall within textile category designation 632. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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