The tariff classification of a baseball stirrup from Canada

NY 874321 June 1 1992 CLA-2-64:S:N:N3D:346 874321 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Mr. Willian J. LeClair Transborder Customs Services Inc. P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a baseball stirrup from Canada Dear Mr. LeClair: In your letter dated May 6, 1992, for Monsport, you requested a tariff classification ruling. You described the item as follows: "The instant item is a "baseball stirrup" worn by baseball players over their sock but under the uniform pant leg. The pant is then rolled down with the stirrup cuff thus holding the pant leg in place. The item is made of 100 percent textured nylon. The stirrup is approximately 1 1/8 inch wide and extends down 12 inches, around the arch of the foot, with a 2 1/2 inch wide cuff at the top. Item may be available in different colors to match the uniform." The applicable subheading for the this sample will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for, among other things, gaiters, leggings and similar articles (except leg warmers), of man-made fibers. The rate of duty will be 17 percent ad valorem. We note that textile category number 659 applies. Goods classifiable under subheading 6406.99.1540, HTS, which have originated in the territory of Canada, will be entitled to a 10.2 percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport