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NY K84457




April 2, 2004
CLA-2-64:RR:NC:SP:247 K84457

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of footwear from China

Dear Mr. Hoffacker:

In your letter dated March 19, 2004, on behalf of your client Bowler’s Superior Inventory, Inc., you requested a tariff classification ruling.

The submitted sample is identified as Article #00370, “Bowler’s Shoe Covers”, is described as a low-top, slip-on shoe-cover designed and intended to be worn over a bowling shoe to protect its smooth sliding sole surface from scuffing while walking outside the bowling lanes. This flimsy, unlined and primarily for indoor use slip-on overshoe has a thin gage polyvinyl plastic unlined upper with an elasticized topline opening and a separately sewn-on plastic outer sole with a thin textile fabric material surface that contacts the ground. This “overshoe” is intended and designed to be for more than one time use.

The applicable subheading for the item identified as “Bowler’s Shoe Covers, Article #00370” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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