CLA-2-64:OT:RR:NC:N2: 247
John Patton
Lymeez LLC
110 E Ridge Rd
Sedona, AZ 86336
RE: The tariff classification, country of origin, and status of leg gaiters from Mexico under the United
States-Mexico-Canada Agreement (USMCA)
Dear Mr. Patton:
In your letter dated July 23, 2025, you requested a ruling on the eligibility of preferential treatment on
importations of leg gaiters from Mexico under the USMCA.
The subject of this request is a pair of flame-resistant (FR) leg gaiters that are wrapped around the lower legs
and secured with hook and loop strips. They are designed to protect the wearer from ticks and vegetation in
outdoor settings as ticks find it difficult to navigate the outward facing 3D polyester mesh fabric. They will
be marketed to utility workers and outdoor professionals. You state the FR leg gaiters are structurally
identical to the Lymeez 3D Tick Gaiters, the subject of ruling N349265, dated June 18, 2025. The difference
is the FR leg gaiter’s components are flame-resistant. Additionally, the country of manufacture of the
finished leg gaiters is different.
A detailed description of the manufacturing process for the FR leg gaiters was submitted with your letter and
information regarding the application of the flame retardant was submitted via email.
All of the materials used to make the FR leg gaiters originate in China and are imported into Mexico. The
flame-resistant outward facing 3D polyester mesh fabric is made from treated fibers that are laminated to an
untreated woven fabric consisting of acrylic, aramid, viscose, nylon and conductive fiber. The edge binding
consists of woven meta-aramid, and the two-inch-wide hook and loop closure strips are treated with flame
retardant by immersion and heat curing. In Mexico, the Chinese components are assembled and sewn
together with Chinese FR thread and finished with Chinese FR bias tape. After the gaiters are imported into
the United States, they are treated with an insecticide (tick repellent) before they are packaged for retail sale.
CLASSIFICATION:
You suggested a classification for the finished FR leg gaiters under subheading 6307.90.9889 Harmonized
Tariff Schedule of the United States, HTSUS. That subheading does not exist in the current tariff. The
gaiters will be classified elsewhere.
The applicable tariff provision for the flame-resistant (FR) leg gaiters will be 6406.90.1540, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for Gaiters, leggings and similar articles, and
parts thereof: Other: Of other materials: Of textile materials: Of man-made materials: Of textile materials: Of
man-made fibers: Other. The general rate of duty will be 14.9 percent ad valorem.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/current.
USMCA:
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”)
11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good
is an originating good for purposes of the USMCA. GN 11(b) states the following:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff
treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff
schedule as a “good originating in the territory of a USMCA country” only if –
1. the good is a good wholly obtained or produced entirely in the territory of one or more USMCA
countries;
2. the good is a good produced entirely in the territory of one or more USMCA countries, exclusively
from originating materials;
3. the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note
(including the provisions of subdivision (o));
Since the FR leg gaiters contain non-originating materials, they are not considered a good wholly obtained or
produced entirely in a USMCA country under GN 11(b)(i), nor is the product produced exclusively from
originating materials per GN 11(b)(ii). Thus, we must determine whether the product qualifies under GN
11(b)(iii).
As previously noted, the FR leg gaiters are classified under 6406.90.1540, HTSUS. The applicable rule of
origin for goods classified under subheading 6406.90.1540, HTSUS, is in GN 11(o)/64.3, HTSUS, which
provides “A change to subheadings 6406.20 through 6406.90 from any other chapter.” The non-originating
materials used to produce the FR leg gaiters, including the FR mesh material (ch. 60), the bias tape (ch. 58),
the thread (ch. 54), the hook and loop fastener strips (ch. 58), if imported separately, satisfy the required tariff
shift to 6406.90 from any other chapter.
Based on the facts provided, the FR leg gaiters described above qualify for USMCA preferential tariff
treatment. They will meet the requirements of HTSUS General Note 11(b)(iii)(64.3). The goods will
therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws,
regulations, and agreements.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Mexico are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.27, in addition to subheading 6406.90.1540, HTSUS, listed above.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division