The tariff classification of a bicycle shoe cover from China

NY G86824 February 20, 2001 CLA-2-64:RR:NC:TA:347 G86824 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 bicycle shoe cover from China Dear Ms. Bosseckert: In your letter dated January 22, 2001 and received February 07, 2001, on behalf of your client Tabar, Inc., you requested a classification ruling. The submitted item, identified as Style #W-12884, is a man-made stretch textile material bicycle shoe cover, approximately 8 inches high, open at the bottom and designed, as you state, to be worn over a cycling shoe, to protect the wearer’s foot and shoe from windy and rainy weather conditions. This shoe cover has a hook-and-loop closure, which extends down the entire height of the item to allow for it to be secured at the back and wrapped around the wearer’s foot. In addition, this shoe cover also has a 2-inch wide plastic stirrup strap worn under the arch of the foot and an approximately 2-inch long plastic toe piece to help hold the item in place on the shoe. We consider this item to be classifiable with gaiters, leggings and other similar articles worn on the leg and in some cases even on part of the foot (the ankle and the instep), but never covering the entire foot like socks or stockings. The applicable subheading for this item, identified as Style #W-12884, will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for gaiters or leggings and similar articles (except leg warmers) and parts thereof, which are not footwear uppers or parts thereof, and which are of man-made textile materials. The duty rate will be 15.5% ad valorem. This bicycle shoe cover falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. We are returning the sample as you requested. 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