The tariff classification of a cycling shoe cover from China

NY K84712 April 9, 2004 CLA-2-63:RR:NC:N3:351 K84712 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Irina Parker Logistics Coordinator Dash America Inc./DBA Pearl Izumi 620 Compton Street Broomfield, CO 80020 RE: The tariff classification of a cycling shoe cover from China Dear Ms. Parker: In your letter received on April 5, 2004, you requested a tariff classification ruling. The submitted sample, identified as Style #9027 “Calien Toes,” is a cycling shoe cover that, you indicate, is intended to provide extra warmth and protection from the elements. It is worn together with cycling shoes while riding a bicycle and covers only the toe portion of the shoe. The item consists of two panels. The upper shell is constructed of 80 percent nylon and a 20 percent lycra blend tricot knit face and a 100 percent polyester weft knit fleece backing of pile construction. The bottom part consists of 85 percent nylon and 15 percent spandex. The applicable subheading for the cycling shoe cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample will be returned as 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division