N198395 N1 Ruling Active

The tariff classification of gaiters from China

Issued January 20, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6406.99.1540

Headings: 6406

Product description

The submitted sample identified as style #8103069, is described by you as a “knit shoe cover” which is made of 84% polyester and 16% spandex.

CBP rationale

The applicable subheading for style #8103069 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.

Full text

N198395 January 20, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Ms. Staci Bolan Foot Locker Retail, Inc. 3543 Simpson Ferry Road Camp Hill, PA 17011 RE: The tariff classification of gaiters from China Dear Ms. Bolan: In your letter dated December 21, 2011 you requested a tariff classification ruling. The submitted sample identified as style #8103069, is described by you as a “knit shoe cover” which is made of 84% polyester and 16% spandex. You state that it has five openings which allow it to be fitted over a football cleat or other sports related footwear. It does not cover the front section of the foot, the toes or the heel. The applicable subheading for style #8103069 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 #8103069 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. 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, Thomas J. Russo Director National Commodity Specialist Division

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