The tariff classification of a bicycle shoe cover from Thailand.

NY H84813 August 30, 2001 CLA-2-64:RR:NC:TP:347 H84813 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Susan Morelli Saucony, Inc. 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of a bicycle shoe cover from Thailand. Dear Ms. Morelli: In your letter dated August 2, 2001 you requested a tariff classification ruling. You have submitted a sample of what you refer to as “Toe Jammer” footwear style number 99144. You state that the Toe Jammer, is a footwear cover of knit construction and made of 90 percent neoprene and 10 percent nylon. The footwear cover is designed and marketed to cover the exterior front and mid sections of the cyclist’s bicycle shoes. The forefront sole cutaway accommodates all pedal systems. The Toe Jammer covers are specially designed to provide a cyclist protection against such elements as rain, wind and cold weather. The toe cap (shoe cover) itself measures approximately 5 inches long and 4 inches wide and fits over the frontal toe-cap area of the cycling shoe, therefore, most of the bottom of the cycling shoe would be exposed. The shoe cover is made up of a textile upper and textile sole. Shoe covers of this type, even if covering only the forefoot area, are considered footwear. The applicable subheading for the “Toe Jammer” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile material, in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. 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