J83244 J8 Ruling Active

The tariff classification of a disposable footwear cover from China.

Issued April 18, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The tariff classification of a disposable footwear cover from China.

CBP rationale

The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other.

Full text

NY J83244 April 18, 2003 CLA-2-63:RR:NC:N3:351 J83244 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Gordon Anderson C. H. Robinson Int'l, Inc. 8967 Columbine Road Suite 400 Eden Prairie, MN 55347-4194 RE: The tariff classification of a disposable footwear cover from China. Dear Mr. Anderson: In your letter dated April 7, 2003, you requested a ruling on behalf of Elco Ltd., of Eden Prairie, on tariff classification. You submitted a sample of the shoe cover, item T01-283B. It is made of 100% cotton knit fabric covered on its outer surface with plastic dots. These dots provide traction. An elastic band is sewn around the opening. You state that you believe the essential character of the footwear cover is imparted by the plastic dots. However, this is not a composite good, for which essential character is a consideration. It is almost entirely composed of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated with plastics. The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven per cent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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