United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 HQ Rulings > HQ 084357 - HQ 114893 > HQ 084857

Previous Ruling Next Ruling
HQ 084857

---

June 28, 1989

CLA2 CO:R:C:G 084857 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.0030; 6307.90.9030

District Director of Customs
77 S.E. 5th Street
Miami, Fla. 33131

RE: Classification of Disposable Shoe CoversInternal Advice Request No. 25/89

Dear Sir:

This is in response to your Request for Internal Advice, No. 25/89, concerning the tariff status of disposable shoe covers.

FACTS:

The submitted sample is a pair of textile nonwoven manmade fiber fabric shoe covers, of the type used in hospital operating rooms. Each of the covers has an elasticized opening to enable it to be slipped over an individual's shoe.

The merchandise, produced in Thailand, was imported at the port of Miami in February 1989 (Entry Nos. XXXXXXXXXXX and XXXXXXXXXX). The importer was informed that the covers were classifiable under the provision for other made up clothing accessories, of manmade fibers, in Subheading 6217.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The importer believes that the shoe covers are classifiable under the provision for other textile made up articles, in Subheading 6307.90.9030, HTSUSA.

ISSUE:

The question to be resolved is whether disposable shoe covers can be considered clothing accessories.

LAW AND ANALYSIS:

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)

The rationale behind classifying the subject merchandise under a provision for clothing accessories is that the Explanatory Notes state, at page 860, that sleeve protectors are classifiable under Heading 6217 and shoe covers are similar in function to sleeve protectors.

However, in order to be classifiable under Heading 6217, an article must be a clothing accessory. In our view, shoes are commonly considered to be apparel accessories and not "clothing", and, while shoe covers may be considered to be shoe accessories, accessories of clothing accessories are not within the purview of Heading 6217. Therefore, the shoe covers are classifiable as other made up textile articles, under Heading 6307. This is in consonance with an opinion of the Customs Cooperation Council contained in its 1987 Compendium of Classification Opinions. While that opinion is not binding on the United States, it is an added factor to be considered along with all other factors.

HOLDING:

The subject shoe covers are classifiable under the provision for other manmade fiber made up articles, in Subheading 6307.90.9030, HTSUSA, with duty at the rate of 7 percent ad valorem. The merchandise is currently not subject to any quantitative textile restraints.

Sincerely,

John Durant, Director
Commercial Rulings Division


Previous Ruling Next Ruling