CLA-2 CO:R:C:G 085751 NLP
Mr. Ryden Richardson, Jr.
Customs Administration Manager
Carmichael International Service
P.O. Box 54772, Terminal Annex
Los Angeles, California 90054
RE: Bicycle Shoe Covers
Dear Mr. Richardson:
This is in response to your letter of September 11, 1989, on
behalf of Shimano American Corporation, requesting a
classification of bicycle shoe covers, imported from South Korea,
under the Harmonized Tariff Schedule of the United States
(HTSUS). A sample was submitted for our examination.
FACTS:
The bicycle shoe cover is designed to cover a bicycle shoe
and to protect the bicyclist's foot and shoe from cold and/or
inclement weather. The bicycle shoe cover is composed of
neoprene rubber and has a uniformly knit man-made fabric covering
the outer surface of the neoprene from approximately just below
the ankle to the top of the shoe cover. This shoe cover has a
side zipper and a hook and loop fastener to secure the top of
the cover around the bottom of the shin. A two-inch wide elastic
band secures this cover under the arch of the foot. This cover
also has a piece of rubber material under the toes. A
rectangular piece of vinyl extends down the center of the shoe
cover to the toe piece and joins the two pieces of textile-
covered neoprene.
ISSUE:
What is the HTSUS classification of the bicycle shoe cover?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUS.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
-2-
Heading 6406 provides for, inter alia, gaiters, leggings and
similar articles. The Explanatory Notes are the official
interpretation of the HTS at the international level and provide
guidance on the interpretation of HTS heading 6406. Explanatory
Note 64.06 states that gaiters, leggings and similar articles
"are designed to cover the whole or part of the leg and in some
cases part of the foot (e.g. the ankle and instep). They differ
from socks and stockings, however, in that they do not cover the
entire foot." In addition, the Explanatory Notes state that some
of the articles in this heading may have a retaining strap or
elastic band which fits under the arch of the foot. Though the
bicycle shoe cover is not designed to cover the leg or the entire
foot, it is designed to cover parts of the foot and ankle. The
instant bicycle shoe cover also has an elastic strap under the
arch of the foot. Furthermore, like gaiters and leggings, the
bicycle shoe cover is designed to protect the wearer's ankles and
parts of the foot from inclement weather. The gaiters, leggings
and bicycle shoe cover are also designed to keep water and debris
from getting inside the shoe via an opening at the ankle.
Therefore, the bicycle shoe cover is classifiable in heading
6406.
HOLDING:
The bicycle shoe cover is classifiable in subheading
6406.99.1540, which provides for parts of footwear; removable
insoles, heel cushions and similar articles; gaiters, leggings
and similar articles, and parts thereof: Of textile
materials...Of man-made fibers: Other. The shoe cover falls in
textile category 659 and is dutiable at the rate of 17% ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division