10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of disposal shoe covers from China
Issued May 2, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N295953 (May 2, 2018)
Tariff classification
HTS codes: 6307.90.9889, 3926.90.9996
Product description
You submitted photos and samples for shoe covers, style number SC7CPE/W and style number SC7PNS/B. Style number SC7PNS/B is a disposable shoe cover made from spun bonded nonwoven polypropylene fabric. Style number SC7CPE/W is a disposable shoe cover made from cast polyethylene. Both feature an elastic band sewn onto the top portion to secure it to the shoe and they are intended for use in food processing, manufacturing, and general maintenance settings to prevent the wearer from contaminating the work environment. As the shoe cover, style number SC7CPE/W, is considered an article of plastic and is not more specifically provided for elsewhere,
CBP rationale
the applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther. The applicable subheading for the shoe cover, style SC7PNS/B will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.
Full text
N295953 May 2, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 3926.90.9996; 6307.90.9889 Ms. Sandra F. Jacobs Stauffer Glove & Safety 361 E. Sixth Street PO Box 45 Red Hill, PA 18041 RE: The tariff classification of disposal shoe covers from China Dear Ms. Jacobs: In your letter dated March 14, 2018 and your follow-up April 6, 2018, you requested a tariff classification ruling. You submitted photos and samples for shoe covers, style number SC7CPE/W and style number SC7PNS/B. Style number SC7PNS/B is a disposable shoe cover made from spun bonded nonwoven polypropylene fabric. Style number SC7CPE/W is a disposable shoe cover made from cast polyethylene. Both feature an elastic band sewn onto the top portion to secure it to the shoe and they are intended for use in food processing, manufacturing, and general maintenance settings to prevent the wearer from contaminating the work environment. As the shoe cover, style number SC7CPE/W, is considered an article of plastic and is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable subheading for the shoe cover, style SC7PNS/B will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Samples will be retained. 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 https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a jewelry case and accessories from China
Revocation of NY N087915, NY N018628, NY M80150, NY J83474, NY H87607, NY G86716, NY H82730, NY G88263, NY G84567, NY C89303, NY A87718, NY 886254, and NY 869451; tariff classification of textile backseat automobile organizers
Revocation of NY N293709, NY N295394 and NY N298740; Classification of textile hanging shelves
The tariff classification of a filtered face mask bandana and gaiter from China
The tariff classification of a stuffed decorative gnome from China
The tariff classification of polyester felt bear hamper for laundry or toys from China
Classification and country of origin determination for a dog blanket; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurs
The tariff classification of a stuffed decorative gnome from China
The tariff classification of shoe covers from China
The tariff classification of a game mat and bag from China
Follow N295953
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.