The tariff classification of a textile gaiter from Sri Lanka.

NY G86822 February 22, 2001 CLA-2-64:RR:NC:TP:347 G86822 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Ms. Nancy Bosseckert Freight Brokers International Inc. 1200 Brunswick Ave P.O. Box 960219 Inwood, NY 11096-0219 RE: The tariff classification of a textile gaiter from Sri Lanka. Dear Ms. Bosseckert: In your letter dated January 22, 2001, written on behalf of your client, Tabar, Inc., you requested a tariff classification ruling. You have submitted a sample of what you state is a “sport gaiter,” style #05121 “FTX Ventigator.” You state that its intended use is as a protective layer worn over technical outerwear or pants. It will protect the lower leg from wind and water penetration as well as abrasion encountered when participating in high altitude climbing or winter sports like downhill skiing and back country skiing or snow shoeing. You describe the gaiter’s upper portion as being primarily of a 3-layer nylon which is both waterproof and breathable. The lower portion of the gaiter is made of 100% polyester with a coating of neoprene and hypalon. Visual examination shows the gaiter to be made mostly of textile materials. The bottom of the gaiter features a rubber/plastic strap with an adjustable buckle closure which is worn under the instep and attaches to the base of the climbing boot or hiking shoe, allowing for a snug and secure bond between the gaiter and boot/shoe. There is an elastic cinch closure at the topline collar of the gaiter which you state allows for a firm seal around the leg. There is also a slide fastener running down the side of the gaiter, which you state serves to vent trapped moisture or cool down the wearer. Gaiters are provided for under heading 6406 in chapter 64, 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 part thereof. Specifically, the applicable subheading for the “sport gaiter,” style #05121 “FTX Ventigator” will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, of other materials, of man-made fibers. The rate of duty will be 15.5% ad valorem. This item falls within textile category designation 659. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements that are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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