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HQ 089583


October 2, 1991

CLA-CO:R:C:T 089583 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.1510; 6404.19.20

Mr. Ramon Gonzalez
Warehouse Manager
Veltec-Boyer Sports, Inc.
801 California
Sand City, California 93955

RE: Modification of District Director Ruling Letter (DD) 860910; Headings 6404 and 6406; Bicycle Shoe Covers--Articles With Full Outer Sole With Hole Cut Under Toe Area; Legwarmers

Dear Mr. Gonzalez:

On March 26, 1991, the St. Albans, Vermont, Customs office issued DD 860910, which covered the tariff classification of legwarmers and bicycle shoe covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), in response to your request for a tariff classification. We have reconsidered Customs position and have determined that DD 860910 was incorrect. We hereby modify DD 860910 for the reasons listed below.

FACTS:

Both items are intended to be used with warm weather cycling gear as either extensions or coverups at colder temperatures. The legwarmer is tube-shaped and constructed from a knit "lycra- nylon elastic blend" fabric. It has a napped fleecy inside surface and is made in Belgium.

The shoecover is designed to fit over a cycling shoe. The bottom or sole portion has a cutout section to accommodate the cleat which attaches the shoe to the pedal. The upper section extends to approximately the ankle area. It is constructed from a woven nylon which is lined and insulated for warmth. The shoe cover is made in Italy.

In DD 860910, the legwarmers were classified under the provision for other made up clothing accessories of man-made fibers in subheading 6117.80.0035, HTSUSA. The shoe covers were classified as other clothing accessories in subheading 6217.10.0030, HTSUSA.

ISSUE:

What is the correct tariff classification for these items?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

The legwarmers are provided for, eo nomine, under the provision for leggings and similar articles in Heading 6406, HTSUSA. See Headquarters Ruling Letter (HRL) 084039 of April 26, 1989. The specific classification for the instant legwarmers appears to be the provision for other articles, of other materials, of textile materials, in subheading 6406.99.1510, HTSUSA, dutiable at the rate of 17 percent ad valorem. Textile category 659 applies to items classified in this subheading.

In the absence of a sample of the instant bicycle shoe covers, it is difficult to determine precisely what merchandise is at issue. Nevertheless, based upon the description of the merchandise, the instant cycling overshoes are classified under Heading 6404 as footwear. Inasmuch as they are worn over the actual cycling shoes, we regard them as supplements to cycling shoes rather than cycling shoes themselves.

Since it is our understanding that the instant overshoes are designed to be worn over regular cycling shoes for protection against cold weather, we find that the merchandise is classified under the provision for other footwear, footwear designed to be worn over other footwear as a protection against cold or inclement weather, in subheading 6404.19.20, HTSUSA, dutiable at the rate of 37.5 percent ad valorem.

HOLDING:

DD 860910 is hereby modified as set forth above regarding the legwarmers and the bicycle shoe covers. The legwarmers are classified in subheading 6406.99.1510, HTSUSA. Textile category 659 applies to items classified in this subheading. The cycling shoe covers are classified in subheading 6404.19.20, HTSUSA.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inasmuch as part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying DD 860910 to reflect the above classifications effective with the date of this letter. However, if after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a modification of DD 860910 under 10 CFR 177.9(d)(1). It is not to be applied retroactively to DD 860910 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions of merchandise of this type, DD 858021 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for such relief from the binding effects as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

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