The tariff classification of gaiters from China.

N160335 May 6, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6406.99.1540 Ms. Sophia Ko Clearfreight, Inc. 880 Apollo Street, Suite 101 El Segundo, CA 90245 RE:     The tariff classification of gaiters from China.Dear Ms. Ko:In your letter dated April 8, 2011 you requested a tariff classification ruling on behalf of your client, Luxe Truth Manufacturing Limited. The submitted sample identified as style #LT-691, is described by you as a pair of 100% nylon “water resistant” gaiters which are worn over the portion of each pant leg which covers the calf and ankle and is designed to keep snow off those areas. Each gaiter has a slide fastener closure on its side which facilitates the “putting-on” and removal of the gaiter, as well as a Velcro® hook and loop closure at the top and a rubber/plastic strap with conventional buckle closure at the bottom, all of which secures the gaiter to the wearer’s leg. It does not cover the foot, the toes or the heel.The applicable subheading for style #LT-691 will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, of textile materials, of man-made fibers, other than leg-warmers. The general rate of duty will be 14.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style #LT-691 falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. With regard to style #LT-689, you did not provide a sample with your request and your inquiry does not provide enough information for us to issue a classification ruling on this item at this time. When this information is available, you may consider resubmission of your request. 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, Stacey Kalkines at 646-733-3042.Sincerely, Robert B. Swierupski                                Director National Commodity Specialist Division