CLA-2-64:OT:RR:NC:4:447
Mr. James Carmical
Hankyu Hanshin Express (USA), Inc.
640 Airport South Parkway, Suite 200
Atlanta, GA 30349
RE: The tariff classification of a pair of boot cover with warming inserts from China
Dear Mr. Carmical:
In your letter dated May 22, 2012, you requested a tariff classification ruling.
The item, described as Hot Hands® Heated Boot Covers, submitted with your request, consists of a pair of boot covers and two disposable hand warmers packaged together for retail sale. The boot covers are warn over the front half of each boot and are secured around the heel with an adjustable textile strap. Each boot cover consists of a polyester textile fabric upper sewn to a textile-backed rubber or plastics outer sole. Incorporated into each upper is a pocket designed to accommodate a disposable hand warmer. The disposable hand warmer consists of a fabric pouch containing iron powder, water, salt, activated charcoal, and vermiculite. When exposed to the air, a chemical reaction generates heat. The boot covers are made in China. The warming inserts, products of the United States, are shipped to China to be retail packed with the covers for importation.
You suggest classification in chapter 38, the provision for chemical products and preparations not elsewhere specified or included. When imported together, this office feels the essential character is imparted by the textile and rubber/plastics components and classified as such. If the covers are imported without the inserts, you suggest classification in 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), currently 6406.90.1540, HTSUS. This subheading provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles and parts thereof. Boot or shoe covers, covering all or part of the foot with separately attached outer soles, will be classified elsewhere in the tariff as footwear.
The applicable subheading for the Hot Hands® Heated Boot Covers will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear designed to be worn over, or in lieu of other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division