The tariff classification of leather gaiters from Ireland

NY E84585 August 3, 1999 CLA-2-64:RR:NC:TA:347 E84585 CATEGORY: Classification TARIFF NO.: 6406.99.6000 Ms. Janet Kent Tally Ho Ltd. Wineport, Glasson, ATHLONE Co. Westmeath Republic of Ireland RE: The tariff classification of leather gaiters from Ireland Dear Ms.Kent: In your letter dated June 30, 1999 you requested a tariff classification ruling. The submitted sample, which your letter states is an equestrian “Half Chaps” and your company literature identifies as “Minichaps” and/or “Gaiters”, is a leather legging approximately 16 inches in height, which is designed to be worn on the leg from the top of the instep to the knee. The “Gaiter”, which is completely open at the bottom, has a full-length side zipper closure, elasticized suede leather side panels for flexibility, and a 1-inch wide elastic textile strap or belt, sewn across the bottom opening and intended to be slipped under the sole of the wearers shoe to hold it in place. You state that this item is worn with short boots or shoes, to protect the lower leg when horse riding. The applicable subheading for this item, identified as “Minichaps, Style Standard”, will be 6406.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, or removable insoles or heel cushions or the like, or gaiters, leggings or the like, or parts thereof; which are not uppers nor the parts thereof; and in which leather gives them their essential character. The rate of duty will be Free. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division