3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of gaiters/leggings from India
Issued May 7, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J83461 (May 7, 2003)
Tariff classification
HTS codes: 6406.99.6000
Headings: 6406
Product description
The submitted sample item, which your letter states is “Half Chaps” and the accompanying packaging identifies as “Dublin Half Chaps” is a pair of leather equestrian gaiters or leggings, approximately 16 inches in height, which is designed to be worn on the leg from the top of the instep to the knee. The “Half Chaps” legging is completely open at the bottom, has a full-length side zipper closure, elasticized side panels for flexibility and a 1-inch wide textile strap or belt, sewn across the bottom opening and intended to be slipped under the sole of the wearer’s shoe to hold it in place. The item is intended for wear with short boots or shoes, to protect the lower leg when horse riding.
CBP rationale
The applicable subheading for this item, identified as “Half Chaps” will be 6406.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, or removable insoles or heel cushions or the like, or gaiters, leggings or the like, or parts thereof, which are not uppers nor the parts thereof; and in which leather gives them their essential character.
Full text
NY J83461 May 7, 2003 CLA-2-64:RR:NC:TA:347 J83461 CATEGORY: Classification TARIFF NO.: 6406.99.6000 Mr. Bill Julich Delmar International Inc. 147-55 175 Street Jamaica, NY 11434 RE: The tariff classification of gaiters/leggings from India Dear Mr. Julich: In your letter dated April 22, 2003, on behalf of Weatherbeeta USA, Inc., you requested a tariff classification ruling. The submitted sample item, which your letter states is “Half Chaps” and the accompanying packaging identifies as “Dublin Half Chaps” is a pair of leather equestrian gaiters or leggings, approximately 16 inches in height, which is designed to be worn on the leg from the top of the instep to the knee. The “Half Chaps” legging is completely open at the bottom, has a full-length side zipper closure, elasticized side panels for flexibility and a 1-inch wide textile strap or belt, sewn across the bottom opening and intended to be slipped under the sole of the wearer’s shoe to hold it in place. The item is intended for wear with short boots or shoes, to protect the lower leg when horse riding. The applicable subheading for this item, identified as “Half Chaps” will be 6406.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, or removable insoles or heel cushions or the like, or gaiters, leggings or the like, or parts thereof, which are not uppers nor the parts thereof; and in which leather gives them their essential character. The rate of duty will be Free. We are returning the sample as you requested. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of gaiters/leggings from China and Canada
The tariff classification of a leather boot shaft from China.
The tariff classification of heel cushions/insoles from Spain.
The tariff classification of footwear outer soles from Brazil
The tariff classification of leather gaiters from Ireland
The tariff classification of insoles from South Korea
The tariff classification and the country of origin marking of shoe uppers and outer soles, from Brazil.
The Country of Origin Marking and Classification of Heel Pads, CBI-2, Made in USA, Misleading Marking? Dear Mr. Rodriquez:
The tariff classification of shoe accessories from Germany.
Follow J83461
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.