The tariff classification of a "Shoe Glove" overshoe.

NY L81596 January 6, 2005 CLA-2-64:RR:NC:247: L81596 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Edith Tolchin EGT Global Trading P.O. Box 231 Florida, NY 10921 RE: The tariff classification of a “Shoe Glove” overshoe. Dear Mr. Tolchin: In your letter dated December 20, 2004, you requested a tariff classification ruling on behalf of S&J Raingear Enterprises, LLC, for an item called a “Shoe Glove”. You describe the item as a waterproof shoe cover for a women’s dress shoe with an opening for high heel. You provide the following information about the product: The upper is to be made of a water-repellent synthetic fabric such as “Sunbrella” or nylon or polyester or;other synthetic water-repellant fabric, the toe cap and sole are vinyl and it is held to the shoe with a hook & loop closure. The product will be manufactured in China, Taiwan or Hong Kong. It will be imported in small, medium, large and possibly extra large pairs. It is packaged in a textile mesh pouch designed to hold one pair of “Shoe Glove”. The applicable subheading for the “Shoe Glove” will be 6404.19.20, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The general rate of duty will be 37.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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