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 > 2004 NY Rulings > NY R00197 - NY R00270 > NY R00251

Previous Ruling Next Ruling
NY R00251




April 16, 2004
CLA-2-64:RR:NC:SP:247 R00251

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Christopher D. Cuddy
Mohawk Customs & Shipping LLC
52 Marway Circle
Rochester, NY 14624

RE: The tariff classification of footwear from China

Dear Mr. Cuddy:

In your letter dated April 6, 2004, on behalf of Mead Link Products, Inc., you requested a tariff classification ruling.

The items in question are identified as pairs of “Dry Dog Shoe Covers.” It is a low-top, slip-on shoe cover that is designed and intended to be worn over bowling shoes to protect the bowling shoe and its smooth sliding sole from scuffing and or, as you state, “unseen floor spills” while walking outside the bowling lanes. The upper of this overshoe, you state is of water repellant “210 Denier Polyester” textile material (assembled by stitching) with an elasticized topline opening for ease of wear, and there are no laces, buckles or fasteners of any kind. The outer sole is of a vinyl plastic material that will contact the ground in use.

The applicable subheading for the “Dry Dog Shoe Covers” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is of the slip-on type; which does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

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,

Previous Ruling Next Ruling

See also: