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The tariff classification of shoe cover from China
Issued June 21, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N171076 (June 21, 2011)
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The disposable shoe cover is composed of cast polyethylene plastic and weights approximately 3.3 grams per square meter. The disposable cover is designed to be worn over the shoe to protect the wearer against contamination in places such as hospitals, construction sites, etc. The shoe cover does not have an applied sole.
CBP rationale
The applicable subheading for the shoe cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N171076 June 21, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Stephen Cox IESI 2400 Skyline Drive Mesquite, TX 75149 RE: The tariff classification of shoe cover from China Dear Mr. Cox: In your letter dated June, 15, 2011, you requested a tariff classification ruling. Photographs of the shoe cover were submitted with your letter. The disposable shoe cover is composed of cast polyethylene plastic and weights approximately 3.3 grams per square meter. The disposable cover is designed to be worn over the shoe to protect the wearer against contamination in places such as hospitals, construction sites, etc. The shoe cover does not have an applied sole. The applicable subheading for the shoe cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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