CLA-2-64:RR:NC:TP:347 F86838
Mr. Ken Putnam
William L. Griffin & Co.
7830 12th Avenue South
Minneapolis, MN 55425
RE: The tariff classification of a textile shoe cover from the United Kingdom and China.
Dear Mr. Putnam:
In your letter dated May 1, 2000, written on behalf of your client, X Dogs, you requested a tariff classification ruling.
You have submitted a sample of what your refer to as a “Gore-Tex Gaiter” which protects the lower leg from mud and moisture. It is worn over a boot and is made up of a nylon upper and a separately applied rubber/plastic outer sole. The item resembles an overshoe or shoe cover and has two holes cut into the sole, one measuring 2-¾ inches, the other approximately 3 inches. We assume these holes will accommodate cleats which may be featured on a shoe or boot while wearing this shoe cover. The upper features a slide fastener as well as a hook and loop closure. These shoe covers, or overshoes, are classified as footwear.
The applicable subheading for the shoe covers will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with textile uppers and rubber/ plastic outer soles, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% ad valorem.
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 Richard Foley at 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division