CLA-2-64:OT:RR:NC:N4:447
Jonathan M. Fee
Alston & Bird LLP
950 F Street, NW
Washington, DC 20004
RE: The tariff classification of disposable shoe covers from China
Dear Mr. Fee:
In your letters dated January 10, 2013, and March 11, 2013, you requested a tariff classification ruling.
Samples of shoe covers were submitted with your first letter. Your second letter provided requested upper external surface area measurements. The universally-sized, disposable shoe covers, identified as style Super Bootie II, measure approximately 16-1/2 inches long and approximately 6 inches tall when lying flat. They are made from spunbond Polypropylene (textile) and an applied layer of chlorinated polyethylene (PE) (rubber/plastics), with a band of elastic encircling the topline. The blue-colored PE layer covers all but the top 7/8-inch of the white-colored textile portion of the upper and, as such, does not have a clearly defined outer sole. As stated in the Explanatory Notes to chapter 64, the upper is defined as the portion of the shoe above the sole, or in cases where it is difficult to identify the demarcation between the outer sole and the upper, the upper shall be considered to be that portion of the shoe which covers the sides and top of the foot. Private laboratory analysis, submitted by you, found the plastic portion of the upper occupies approximately 91 percent and the textile portion occupies approximately 9 percent. The shoe covers are sold in specially designed bundles that are loaded into machines as part of an automatic shoe cover dispensing system. They are intended to be used once in clean rooms, food processing facilities, health care facilities, manufacturing facilities, etc., and discarded.
You suggest classification of the shoe covers under 3926.90.9980 Harmonized Tariff Schedule of the United States (HTSUS), the provision for articles of plastic. You contend that the shoe covers are “flimsy” and are not considered footwear of chapter 64 because they do not have an applied outer sole. We disagree. The blue colored rubber or plastics layer was separately manufactured and applied to the textile layer thus constituting an outer sole. They would be considered footwear. Although these shoe covers are for one-time-use, they would not be considered flimsy. It is for these reasons the Super Booties II will be classified elsewhere.
The applicable subheading for the Super Booties II will be 6402.99.33, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: footwear 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 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division