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NY G82345




October 13, 2000

CLA-2-64:RR:NC:TP:347 G82345

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.1540

Ms. Angie Holbeck
Granite Gear, Inc.
2312 10th Street
P.O. Box 278
Two Harbors, MN 55616

RE: The tariff classification of textile gaiters from Korea.

Dear Ms. Holbeck:

In your letter dated September 15, 2000, you requested a tariff classification ruling.

You have submitted samples of two styles of what you state are gaiters, the “Powder Hog” gaiter, and “First Track” gaiter. Each product will be made in two sizes, small and large. You state that they will be marketed to, and used by, the recreational and back-country skier and outdoor enthusiast.

You state that the “Powder Hog” gaiter is designed to wrap around the lower leg from ankle to mid-shin. As stated, it protects the lower leg from the elements while skiing, snow-shoeing, or any other outdoor winter activity. The shell is made of two materials, what you refer to as “bombshell plus,” and stretch fabric. The bombshell plus is a three-layer waterproof breathable fabric. It is made of 100% nylon supplex, faille dyed polyurethane coated and film laminated back nylon tricot. The stretch fabric is a nylon stretch fabric. All webbing, plastic buckles, and binding tape are 100% nylon. Other miscellaneous materials include a brass grommet, bungee, hypalon strap, nickel snaps, nickel-plated belt buckle, zipper, and woven label.

You state that the “First Track” gaiter is designed to wrap around the lower leg from ankle to knee. You state it also protects the lower leg from the elements while skiing, snow-shoeing, or any other outdoor winter activity you can think of. The shell is made of the same two materials: bombshell plus and stretch fabric. All webbing, plastic buckles, and binding tape are also 100% nylon. Other miscellaneous materials include a brass grommet, bungee, hypalon strap, nickel snaps, nickel-plated belt buckle, plastic strut (for form), zipper and woven label.

The submitted sample has openings at the top and bottom with a “hook and loop” type closure as well as a slide fastener, both of which run along the length of the gaiter to facilitate its easy mounting or removal. Also featured are snaps and a drawstring closure at the top to secure the item to the wearer’s leg. A stirrup is attached to the bottom, which is worn under the instep.

You state that the exporting company will be supplying all the materials except the nylon stretch material, hypalon straps, and nickel-plated buckle. These materials will be supplied by Granite Gear and will be declared as an assist upon entry into the United States.

In regards to the value of the merchandise, the “transaction value” is the price actually paid or payable for the merchandise when sold for export to the U.S. Additions (such as packing costs, selling commissions, assists, royalty and license fees, and proceeds) and deductions (such as international freight and insurance of the merchandise from the country of exportation to the place of importation in the United States, U.S. freight, etc.) can be made to the “price actually paid or payable” to arrive at the dutiable value of the boots. See 19 CFR 152.103.

The gaiters are provided for under heading 6406 in chapter 64, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. Specifically, the applicable subheading for the gaiters will be 6406.99.1540 (HTS), parts of footwear, of other materials, of man-made fibers. The rate of duty will be 15.7% ad valorem.

This item falls within textile category designation 659. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

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 Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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