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The tariff classification of a shoe cover from Taiwan.
Issued July 7, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 887699 (July 7, 1993)
Tariff classification
HTS codes: 6307.90.9986
Headings: 6307
Product description
It is made of a man-made woven fabric. There is a circular opening in the center with an elastic band sewn into the edge.
CBP rationale
The applicable subheading for the 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 887699 JULY 07 1993 CLA-2-63:S:N:N6:345 887699 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. Arnold S. Loeb President Empire Mercantile Corporation 370 Lexington Avenue New York, NY 10017 RE: The tariff classification of a shoe cover from Taiwan. Dear Mr. Loeb: In your letter dated June 24, 1993, you requested a tariff classification ruling. The sample submitted is a shoe cover that is used over shoes during dance classes to help students learn to dance. It is made of a man-made woven fabric. There is a circular opening in the center with an elastic band sewn into the edge. The applicable subheading for the 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. 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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