The tariff classification of textile gaiters from China.

NY K89795 October 14, 2004 CLA-2-64:RR:NC:SP:247 K89795 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Mr. Ron Sachs Jacob Ash Holdings, Inc. 301 Munson Avenue McKees Rocks, PA 15136 RE: The tariff classification of textile gaiters from China. Dear Mr. Sachs: In your letter dated September 20, 2004 you requested a tariff classification ruling. The submitted samples are two half pairs of textile material camouflage gaiters or leggings identified as “Style #48-578” and style “48-578 neoprene.” Style #48-578 is identified as a “gaiter,” which in this case is an article that is designed to wrap around and cover the lower leg of the wearer, from the instep and ankle to the knee, but which does not cover the bottom of the wearer’s foot. The gaiter is constructed of a woven nylon fiber textile material with a camouflage pattern design. It has a full-length zipper, tie cords, easy fasten metal snaps, an elasticized ankle, interior lace hooks and an elasticized underfoot lace-like cord. You state that the item is designed for weatherproofing wear for hunters, as well as for minor protection from brush abrasions in the woods. Style “48-578 neoprene,” is also a gaiter with this same look and construction, except that this gaiter is made of a camouflage patterned textile laminate material, consisting of a neoprene core that is sandwiched between two layers of textile materials made of man-made textile fiber fabrics. The applicable subheading for both these items, identified as Style #48-578 and style “48-578 neoprene”, will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for gaiters, leggings and similar articles of textile materials; which are not leg-warmers; and which are of man-made fibers. The rate of duty will be 14.9%. 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