The tariff classification of boot covers from China

N114099 July 12, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Sandra Kobs, CCS Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of boot covers from China Dear Kobs: In your letters dated May 27 and July 7, 2010, you requested a tariff classification ruling. You submitted two styles of boot covers, identified as BTRAPTM24434 and BTRAPTM25051. Each is manufactured from pile fabric to look like fur. The ground fabric is 100% polyester knit and the pile yarns are 100% acrylic. You state that the pile yarns are knitted into the ground fabric during the knitting process. The boot covers are worn over boots to give the appearance of fur boots. The applicable subheading for the textile boot covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. 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