CLA-CO:R:C:T 089583 jlj
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
Commercial Rulings Division