Classification of Disposable Shoe CoversInternal Advice Request No. 25/89

HQ 084857 June 28, 1989 CLA2 CO:R:C:G 084857 PR CATEGORY: Classification TARIFF NO.: 6217.10.0030; 6307.90.9030 District Director of Customs 77 S.E. 5th Street Miami, Fla. 33131 RE: Classification of Disposable Shoe CoversInternal Advice Request No. 25/89 Dear Sir: This is in response to your Request for Internal Advice, No. 25/89, concerning the tariff status of disposable shoe covers. FACTS: The submitted sample is a pair of textile nonwoven manmade fiber fabric shoe covers, of the type used in hospital operating rooms. Each of the covers has an elasticized opening to enable it to be slipped over an individual's shoe. The merchandise, produced in Thailand, was imported at the port of Miami in February 1989 (Entry Nos. XXXXXXXXXXX and XXXXXXXXXX). The importer was informed that the covers were classifiable under the provision for other made up clothing accessories, of manmade fibers, in Subheading 6217.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The importer believes that the shoe covers are classifiable under the provision for other textile made up articles, in Subheading 6307.90.9030, HTSUSA. ISSUE: The question to be resolved is whether disposable shoe covers can be considered clothing accessories. 2 LAW AND ANALYSIS: Shoe covers are not classifiable under the provisions for footwear because the Harmonized Commodity Description and Coding System, Explanatory Notes, which is the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings) states: For the purposes of this Chapter, the term "footwear" does not, however, include disposable foot or shoe coverings of flimsy material (paper, sheeting of plastics, etc.) without applied soles. These products are classifiable according to their constituent materials. (at pg. 874) The rationale behind classifying the subject merchandise under a provision for clothing accessories is that the Explanatory Notes state, at page 860, that sleeve protectors are classifiable under Heading 6217 and shoe covers are similar in function to sleeve protectors. However, in order to be classifiable under Heading 6217, an article must be a clothing accessory. In our view, shoes are commonly considered to be apparel accessories and not "clothing", and, while shoe covers may be considered to be shoe accessories, accessories of clothing accessories are not within the purview of Heading 6217. Therefore, the shoe covers are classifiable as other made up textile articles, under Heading 6307. This is in consonance with an opinion of the Customs Cooperation Council contained in its 1987 Compendium of Classification Opinions. While that opinion is not binding on the United States, it is an added factor to be considered along with all other factors. HOLDING: The subject shoe covers are classifiable under the provision for other manmade fiber made up articles, in Subheading 6307.90.9030, HTSUSA, with duty at the rate of 7 percent ad valorem. The merchandise is currently not subject to any quantitative textile restraints. Sincerely, John Durant, Director Commercial Rulings Division  HQ 084857 June 28, 1989 CLA2 CO:R:C:G 084857 PR CATEGORY: Classification TARIFF NO.: 6307.90.9030; 6217.10.0030 Ms. Kizzy G. Kurtis 55 E. Washington St., Suite 434 Chicago, Illinois 60602 RE: Tariff Classification of Disposable Shoe Covers; New York Ruling 835705, Dated February 6, 1989 Dear Ms. Kurtis: In the above referenced ruling, you were advised that man made fiber nonwoven shoe covers for use in hospitals were classifiable under a provision for other made up clothing accessories, in Subheading 6217.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) with duty at the rate of 15.5 percent ad valorem. The merchandise also fell within textile restraint category 659. We have reviewed that ruling and find that it is not in accordance with Customs present views. The rationale behind classifying the subject merchandise under a provision for clothing accessories is that the Harmonized Commodity Description and Coding System, Explanatory Notes, which is the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings) state, at page 860, that sleeve protectors are classifiable under Heading 6217 and shoe covers are similar in function to sleeve protectors. However, in order to be classifiable under Heading 6217, an article must be a clothing accessory. In our view, shoes are commonly considered to be apparel accessories and not "clothing", and, while shoe covers may be considered to be shoe accessories, accessories of clothing accessories are not within the purview of Heading 6217. Therefore, the shoe covers are classifiable as other made up textile articles, under Heading 6307. This is in -2- consonance with an opinion of the Customs Cooperation Council contained in its 1987 Compendium of Classification Opinions. While that opinion is not binding on the United States, it is an added factor to be considered along with all other factors. Accordingly, pursuant to Section 177.9, Customs Regulations (19 CFR {177.9), New York Ruling 835705, of February 6, 1989, is modified to reflect that the disposable shoe covers the described in that ruling are properly classifiable under the provision for other textile made up articles, in Subheading 6307.90.9030, HTSUSA, with duty, as products of Brazil, at the rate of 7 percent ad valorem. Currently, merchandise classifiable in Subheading 6307.90.9030 is not subject to textile restraints. Sincerely, John Durant, Director Commercial Rulings Division