CLA-2-64:S:N:N8:346 803758
Mr. Stephane Machetto
DUEGI
8011 Romaine St. #112
Los Angeles, CA 90046
RE: The tariff classification of a shoe cover, plastic cycling
shoe cleats and a pair of socks from Italy.
Dear Mr Machetto:
In your letter dated October 19, 1994, you requested a tariff
classification ruling.
The submitted samples are described as follows:
(1). "Mdl 121/1"- A "Duegi" cycling shoe cover. The shoe
cover is designed to fit over a cycling shoe. The bottom sole
portion is rubber and has a cutout section to accommodate the cleat
which secures the shoe to the pedal. The upper portion is made of
a "Lycra" fabric which is lined and insulated, you state, to
protect the bike rider's feet from cold, wind and rain. It is
about 8 inches high and has a full zipper closure at the back of
the heel.
(2). "Duegi fitting kit 8000"- Essentially a pair of
replacement plastic "cleats", along with the requisite metal screws
and washers for mounting the "cleats" onto the sole of a specially
fitted "Duegi" cycling shoe. We consider these plastic cycling
shoe cleats to be of a kind with items such as "studs, spikes etc.
for sports footwear" described in the Harmonized System Explanatory
Notes, Section XII, Chapter 64, subheading 6406, parts of footwear.
(3). "Duegi Coolmax socks"- A pair of knitted anklet socks
which, you state, are 70% polyester, 20% nylon and 10% Spandex.
The applicable subheading for the shoe cover, item Mdl 121/1,
will be 6404.19.20, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately textile materials (Note that an accessory
or reinforcement stitched on top of another material is not part of
the upper's external surface, but the material hidden underneath
is); in which the outer sole's external surface is predominately
rubber and/or plastics; which is other than "athletic" footwear;
and which is designed to be a protection against water, oil or cold
or inclement weather. The rate of duty will be 37.5 percent ad
valorem.
The applicable subheading for the "Duegi fitting kit 8000"
(plastic cleats) will be 6406.99.3060, HTS, which provides for
parts of footwear, in which rubber and/or plastics gives them their
essential character. The rate of duty will be 5.3 percent ad
valorem.
The applicable subheading for the "Duegi Coolmax socks" will
be 6115.93.2020, HTS, which provides for stockings, socks and other
hosiery...knitted or crocheted, of synthetic fibers, other. The
rate of duty will be 15.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport