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NY L85096

July 1, 2005

CLA-2-61:RR:NC:3:353 L85096


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 toe covers from China.

Dear Mr. Kavanaugh:

In your letter dated May 27, 2005, on behalf of Doris International, you requested a classification ruling.

The submitted sample is Style 3428A Kushyfoot Toe Covers constructed of sheer knit !00% nylon with a sewn in padded sole cushion with traction dots. 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.

You suggest that the item identified as Kushyfoot Toe Covers is appropriately classified under HTS 6404.19.30 as other footwear with open toes and heels, of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, and less than 10% by weight of rubber or plastics. As an alternative, you offer your opinion that HTS 6405.20.90 as other footwear with uppers of textile materials may also apply. Note 1(b) to chapter 64 HTS states that “this chapter does not cover: Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper. Note 3(b) to chapter 64 HTS states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground. In order for this type of item to be classified in chapter 64, among other considerations, it must have an outer sole which is a separately identifiable component prior to its application to the upper, encompass the entire underfoot area and be designed to be in contact with the ground (not worn inside other footwear).

The applicable subheading for the Style 3428A Toe 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.

The Style 3428A Toe 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.


Robert B. Swierupski

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