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HQ 084759


October 3, 1989

CLA-2 CO:R:C:G 084759 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8015; 6307.90.9050

Mr. Antony Juang
Master & Frank Enterprise Co., Ltd.
P. O. Box 39-626
Taipei, Taiwan, R.O.C.

RE: Classification of Bouffant Cap and Shoe Cover

Dear Mr. Juang:

This ruling is in response to your letter requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for bouffant caps and disposable shoes from Taiwan.

FACTS:

The samples submitted are three bouffant caps and shoe covers made of nonwoven man-made fibers in assorted colors. The caps and shoe covers have elastic bands sewn into the outer edge to hold them in place. Both the caps and shoe covers are disposable.

ISSUE:

How are the subject disposable bouffant cap and shoe covers classifiable under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes.

Heading 6505, HTSUSA, provides for hats and other headgear,...whether or not lined or trimmed. Subheading 6505.90.8015, HTSUSA, specifically covers nonwoven disposable headgear without peaks or visors. Therefore, the subject disposable caps are classifiable in this subheading.

Chapter 64, HTSUSA, provides for footwear, gaiters and the like; parts of such articles. However, shoe covers are not classifiable under the provisions for footwear because the Harmonized Commodity Description and Coding System, Explanatory Notes, which is the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings) states:

For the purposes of this Chapter, the term "footwear" does not, however, include disposable foot or shoe coverings of flimsy material (paper, sheeting of plastics, etc.) without applied soles. These products are classifiable according to their constituent materials. (at pg. 874)

It is Customs position that disposable shoe covers made of nonwoven man-made fibers are classifiable under the provision for other made up articles of textile, in subheading 6307.90.9050, HTSUSA.

HOLDING:

The disposable bouffant caps are classified in subheading 6505.90.8015, HTSUSA, which provides for hats and other headgear,...whether or not lined or trimmed, other of man-made fibers, other, not in part of braid, nonwoven disposable headgear without peaks or visors. The rate of duty is 22 cents per kilogram plus 8 percent ad valorem.

The disposable shoe covers are classified in subheading 6307.90.9050, HTSUSA, which provides for other made up articles,...other, other. The rate of duty is 7 percent ad valorem.

Sincerely,

John Durant, Director

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