NY 874321
June 1 1992
CLA-2-64:S:N:N3D:346 874321
Mr. Willian J. LeClair
Transborder Customs Services Inc.
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of a baseball stirrup from Canada
Dear Mr. LeClair:
In your letter dated May 6, 1992, for Monsport, you
requested a tariff classification ruling.
You described the item as follows:
"The instant item is a "baseball stirrup" worn by baseball
players over their sock but under the uniform pant leg. The pant
is then rolled down with the stirrup cuff thus holding the pant
leg in place. The item is made of 100 percent textured nylon.
The stirrup is approximately 1 1/8 inch wide and extends down 12
inches, around the arch of the foot, with a 2 1/2 inch wide cuff
at the top. Item may be available in different colors to match
the uniform."
The applicable subheading for the this sample will be
6406.99.1540, Harmonized Tariff Schedule of the United States
(HTS), which provides for, among other things, gaiters, leggings
and similar articles (except leg warmers), of man-made fibers.
The rate of duty will be 17 percent ad valorem.
We note that textile category number 659 applies.
Goods classifiable under subheading 6406.99.1540, HTS,
which have originated in the territory of Canada, will be
entitled to a 10.2 percent rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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