The tariff classification of a boot covering from China, Phillipines.

NY F80962 January 12, 2000 CLA-2-64:RR:NC:TP:347 F80962 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Mr. Carl J. Tust Circle International, Inc. 23119 66th Avenue South Kent, WA 98032 RE: The tariff classification of a boot covering from China, Phillipines. Dear Mr. Tust: In your letter dated December 10, 1999, written on behalf of your client, BootGlove Ltd., you requested a tariff classification ruling. You have submitted a sample of what you state is a “Boot Glove Ltd.,” made of neoprene material, with velcro adjustments. “Boot Glove” is also the trademark name of this item. You state that this is a thermally insulated neoprene glove for your ski boots and will keep your feet warm in extreme wind and snow chill situations. Featuring an adjustable rear strap, the Boot Glove is designed to fit most boot sizes, from women’s size 5 to men’s size 13. The upper is made of neoprene material. There is no outer sole, only a textile strap that secures the upper to the boot. It is also secured to the back of the foot with a textile velcro backstrap. The applicable subheading for the “Boot Glove” will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles, gaiters, leggings and similar articles, and parts thereof, other, of textile materials, of man-made fibers, other. The rate of duty will be 15.7% ad valorem. The applicable textile category is 659. 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