CLA-2-39:OT:RR:NC:N4:421

Mr. Stephen Cox
IESI
2400 Skyline Drive
Mesquite, TX 75149

RE: The tariff classification of shoe cover from China

Dear Mr. Cox:

In your letter dated June, 15, 2011, you requested a tariff classification ruling. Photographs of the shoe cover were submitted with your letter.

The disposable shoe cover is composed of cast polyethylene plastic and weights approximately 3.3 grams per square meter. The disposable cover is designed to be worn over the shoe to protect the wearer against contamination in places such as hospitals, construction sites, etc. The shoe cover does not have an applied sole.

The applicable subheading for the shoe cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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