N261612 N2 Ruling Active

The tariff classification of a water resistant running shoe cover from China

Issued March 11, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You have submitted a photograph of a product you call a “Shoe Hoodie.” The item covers the top of a running shoe over the toe area and is intended to provide additional protection to the toes by repelling water and acting as an additional barrier to cold temperatures. The Shoe Hoodie is made up of water resistant textile woven fabric and a hook and loop fastener material. To use, circular-shaped adhesive loop pieces are adhered to the soles of a pair of running shoes. A Shoe Hoodie is draped over the top of each running shoe covering the top and sides of the shoe. The hook ends of the Shoe Hoodie are then fastened to the loop pieces on the sole of the shoe to secure in place.

CBP rationale

The applicable subheading for the Shoe Hoodie will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.

Full text

N261612 March 11, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Steven Knutson SJK Ventures, LLC 5231 Roselee Circle, NW Byron, MN 55920 RE: The tariff classification of a water resistant running shoe cover from China Dear Mr. Knutson: In your letter dated February 10, 2015, you requested a tariff classification ruling. You have submitted a photograph of a product you call a “Shoe Hoodie.” The item covers the top of a running shoe over the toe area and is intended to provide additional protection to the toes by repelling water and acting as an additional barrier to cold temperatures. The Shoe Hoodie is made up of water resistant textile woven fabric and a hook and loop fastener material. To use, circular-shaped adhesive loop pieces are adhered to the soles of a pair of running shoes. A Shoe Hoodie is draped over the top of each running shoe covering the top and sides of the shoe. The hook ends of the Shoe Hoodie are then fastened to the loop pieces on the sole of the shoe to secure in place. The applicable subheading for the Shoe Hoodie will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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