CLA-2-64:RR:NC:247: L81551
Ms. Karen Yost
C-Air International
6053 Century Boulevard, Suite 650
Los Angeles, CA 90045
RE: The tariff classification of Hug-Em-Ups from China.
Dear Ms. Yost:
In your letter dated December 20, 2004, you requested a tariff classification ruling for an item you refer to as a “textile boot accessory.” The submitted sample is a removable decorative collar designed to enhance or change the look of a boot shaft. The item comes in various colors and simulated animal skin patterns and is attached by a hook & loop closure at the side. You state that they are made of either cotton or man-made fabric
Heading 6406 (HTS) provides for parts of footwear, removable insoles, heel cushions and similar articles: gaiters, leggings and similar articles, and parts thereof. While we do not find that the "Hug-Em-Ups" exactly fit the definition of any of the named articles of this heading, we feel that they are similar articles to gaiters, spats, purees and leggings. The American Heritage Dictionary defines GAITER as:
1. A leather or heavy cloth covering for the legs extending from the instep to the ankle or knee. 2. An ankle-high shoe with elastic sides. 3. An over shoe with a cloth top. Webster’s New Collegiate Dictionary defines GAITER as:
1. A cloth or leather leg covering reaching from the instep to the ankle, midcalf or knee.
2 An ankle high shoe with elastic gores in the sides. 3. An over shoe with a fabric upper.
The Explanatory Notes for HTS Subheading 6406 describe Gaiters, Leggings and Similar Articles and Parts Thereof ; these articles are designed to cover the whole or part of the leg and in some cases part of the foot (e.g., the ankle or instep). They differ from socks and stockings, however, in that they do not cover the entire foot. They may be made of any material (leather, canvas, felt, knitted or crocheted fabrics, etc.) Except asbestos. They include gaiters, leggings, spats, purees, "mountain stockings" without feet, leg warmers and similar articles. Certain of these articles may have a retaining strap or elastic band which fits under the arch of the foot. The heading also covers identifiable parts of the above articles. It is clear that a wide range of items may be classified under this subheading. While we are not asserting that the item is a gaiter, legging or spat, we feel that it possesses enough of the characteristics of the items described in this subheading to be considered similar to gaiters or leggings.
The applicable subheading for the "Hug-Em-Ups" if made of man-made fibers, will be 6406.99.1540, (HTS) which provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, other, of textile materials, of man-made fibers, other. The rate of duty will be 14.9 percent ad valorem. The "Hug-Em-Ups" if made of man-made fibers, fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The applicable subheading for the "Hug-Em-Ups" if made of cotton, will be 6406.99.1580, (HTS) which provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, other, of textile materials, other. The rate of duty will be 14.9 percent ad valorem. 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.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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,
National Commodity
Specialist Division