The tariff classifications of a heated foot cover from Taiwan

N116638 July 30, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Letha Thomas Gerbing’s Heated Clothing 1145 85th Ave. SW Tumwater, WA 98512 RE: The tariff classifications of a heated foot cover from Taiwan Dear Ms. Thomas: In your undated letter received in our office on July 28, 2010, you requested a tariff classification. You submitted a sample of an item you call a heated foot cover. It is shaped like a sock. It is made of knit fabric (71% nylon/17% Lycra/12% polyester) and covers the foot and calf, with an elastic band at the top. It contains no applied sole and is worn over a sock. The foot part contains 10 feet of stainless steel heating wire that exits near the instep and runs up the leg to a plug. In a telephone conversation with this office, you stated that it will plug into a 7-volt battery pack attached to a band that will fit over the wearer’s calf. The battery pack is not part of this ruling. The applicable subheading for the heated foot cover 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