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NY N013114





July 17, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9090

Mr. Thomas D. Johnson
Trek Bicycle Corporation
801 West Madison Street
Waterloo, WI 53594

RE: The tariff classification of a bicycle shoe cover from China

Dear Mr. Johnson:

In your letter dated June 15, 2007, you requested a tariff classification ruling for a bicycle shoe cover.

      The submitted sample, identified as “Trek Toe Cover” is a unisex shoe cover with an outer sole of textile material (identified as nylon and lycra) and an upper of textile material, (identified as neoprene). The outer sole is separately applied to the upper material.

The toe cover is designed to slip over the front of a cyclist’s bicycle shoes. The sole has an opening to allow the cycling shoe to attach to the pedal. The item is designed to provide protection against cold weather. Shoe covers of this type, even if covering only the forefoot area, are considered footwear, classified in Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), if the outer sole is separately applied.

      The applicable subheading for the “Trek Toe Cover” will be 6405.20.9090, HTSUS, which provides for other footwear: with uppers of textile material: other, other. The rate of duty will be 12.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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.

Sincerely,

Robert B. Swierupski
Director,

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