The tariff classification of boot protectors from China

N186655 October 28, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Andrea N. Judy C.H. Robinson International, Inc. 4969 Centre Pointe Drive Suite 103 North Charleston, SC 29418 RE: The tariff classification of boot protectors from China Dear Ms. Judy: In your letter dated September 21, 2011, on behalf of Implus Footcare LLC, you requested a tariff classification ruling. The samples submitted with your request are identified as boot protectors, styles 08402 and 08403. The boot protectors are made of durable polyurethane plastic. Each style consists of a pair of boot protectors, a small tube of glue and a brush, which are packaged in a blister pack ready for retail sale. The boot protectors are intended to be glued over the toe portion of the boot for protection against everyday wear and tear. The boot protectors are recommended for work and hiking boots. You suggest classification in subheading 6406.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of rubber or plastics.  Classification of the boot protectors in subheading 6406.10.6000, HTSUS, as suggested in your letter, is precluded by virtue of Note 2 to chapter 64, HTSUS, that states “for the purpose of heading 6406, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings…..”  The boot protector is not considered to be a part of footwear because it is not included in the manufacture of footwear.  Rather, it is an optional accessory to that footwear. The applicable subheading for the boot protectors will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division