882744 88 Ruling Active

The tariff classification of disposable shoe covers fromCanada.

Issued February 24, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

There is a circular opening in the center with a strip of elastic sewn into the outer edge. The sole also has a strip of elastic sewn into the center.

CBP rationale

The applicable subheading for the disposable shoe cover will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 882744 February 24, 1993 CLA-2-63:S:N:N6:345 882744 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. William J. LeClair Administrative and Regulatory Advisor Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of disposable shoe covers from Canada. Dear Mr. LeClair: In your letter dated February 9, 1993, on behalf of Dynamark Medical Inc., St. Laurent, Quebec, Canada, you requested a tariff classification ruling. The sample submitted is a disposable shoe cover made of spun bonded nonwoven fabric. There is a circular opening in the center with a strip of elastic sewn into the outer edge. The sole also has a strip of elastic sewn into the center. The applicable subheading for the disposable shoe cover will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. Goods classifiable under subheading 6307.90.9986, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 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 

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