CLA-2-63:OT:RR:NC:N3:351
Ms. Nicole Crimm
Genuine Parts Company
2999 Wildwood Parkway
Atlanta, GA 30339
RE: The tariff classification of shoe covers from China
Dear Ms. Crimm:
In your letter dated March 10, 2020, you requested a tariff classification ruling on behalf of your subsidiary, Impact Products. We apologize for the delay in responding. Due to the COVID-19 national emergency, receipt of the sample was delayed.
You describe the sample as an M2222 series disposable shoe cover. The shoe cover is made from spunbonded-type nonwoven polypropylene fabric laminated on the outer surface with chlorinated polyethylene (CPE). The blue, rectangular shaped, shoe cover features an enclosed elastic band around the top at the opening that serves to secure the cover in place. The shoe cover will be used in hospitals, clinics, laboratories, food processing facilities and by painters.
In your request, you question whether the shoe cover is appropriately classified under heading 3926, Harmonized Tariff Schedule of the United States (HTSUS) or heading 6307, HTSUS. The laminated fabric is a fabric of heading 5603, HTSUS; therefore, classification of the finished shoe cover is appropriate under Section XI, HTSUS.
The applicable subheading for the shoe cover will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS; however, exclusions annotated in the March 17, 2020 Federal Register are available for any product that meets the description in the Annex, regardless of whether the importer filed an exclusion request. Section XXII, Chapter 99, Subchapter III U.S. Note 20(uu) and Annex Enumeration (7), HTSUS, states:
(uu) The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.15 and provided for in U.S. notes 20(r) and (s) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.15. See 84 Fed. Reg. 43304 (August 20, 2019), 84 Fed. Reg. 45821 (August 30, 2019), 84 Fed. Reg. 57144 (October 24, 2019) and 85 Fed. Reg. 3741 (January 22, 2020). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.15 shall not apply to the following particular products, which are provided for in the following enumerated statistical reporting numbers:
(7) Disposable shoe and boot covers of man-made fiber fabrics (described in statistical reporting number 6307.90.9889)
Based on the pertinent facts, the shoe covers are accurately described and are afforded the exclusion under 9903.88.42, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.42, in addition to subheading 6307.90.9889, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division