The tariff classification of gaiters from China

N027254 May 20, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Edith Tolchin EGT Global Trading P.O. Box 231 134 Country Club Drive Florida, NY 10921 RE: The tariff classification of gaiters from China Dear Ms. Tolchin: In your letter dated April 28, 2008, on behalf of your client James Krehbiel, you requested a tariff classification ruling. The submitted sample identified by name as “Gaiter Wraps” is described as a gaiter that is designed to encircle and enclose the upper parts of the wearer’s boot or shoe as it wraps around the wearer’s ankle. The enclosed product information sheet states that this gaiter device is intended to be worn on the lower leg to prevent dirt and debris from getting into your shoes while also providing some padding or bracing for the ankle against possible sources of external bruising and/or injury. It is said to be designed for use by construction workers, landscapers/gardeners, hikers and climbers in rough terrain, by skiers to help keep boot tops free of snow and by cyclists to keep pant legs clean and out of the way. The item is generally of a tubular design open at both ends, it is approximately 8-inches in height, 1/8-inch thick and is wrapped around to enclose the topline of the wearer’s shoe/boot at the ankle and lower leg. This wrap around gaiter is said to be comprised of a closed loop nylon plush fabric material outer layer to which an inner layer of foamed synthetic rubber based neoprene material is adhered. The gaiter is secured on the leg by a vertical hook-and-loop closure strip. Classification of goods under the Harmonizes Tariff Schedule of the United States (HTSUS) is governed by the general Rules of Interpretation (GRI’s). General Rule of Interpretation 3 (GRI 3) states: 3(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 3(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. 3(c) When goods cannot be classified by reference to 3(a) or 3(b); they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The “Gaiter Wraps”, which come as pairs, are made of both a rubber/plastics material and a man-made textile fabric material. Both textile and rubber/plastics materials play an equally important role in making up this wrap around gaiter. Consequently, the applicable classification of the “Gaiter Wraps” is governed by GRI 3(c), since the good is classifiable either under HTSUS 6406.99.15, as gaiters, leggings and similar articles…of textile materials, or under HTSUS 6406.99.30, as gaiters, leggings and similar articles…of rubber or plastics, with both subheadings meriting equal consideration. Based on GRI 3(c) the “Gaiter Wraps” will be classified under HTSUS 6406.99.30, the subheading occurring last in numerical order. The applicable subheading for the sample identified as “Gaiter Wraps” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaiters, leggings and similar articles, (except leg warmers) and parts thereof, which are not footwear uppers or parts thereof, and which are of rubber or plastics. The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division