CLA-2-61:OT:RR:NC:N3:348
Mr. Robert Gibson
Simms Fishing Products LLC
177 Garden Drive
Bozeman, MT 59718
RE: The tariff classification of stockingfeet from Taiwan
Dear Mr. Gibson
In your letter dated October 9, 2020, you requested a tariff classification ruling. The samples will be returned as requested.
The submitted samples, Styles #12569S, #12199S and #12572S, are stockingfeet. The items are composed of neoprene laminated between two layers of 100 % polyester jersey knit fabric. They cover the feet and extend to the ankle or lower calf and are not constructed to stay on the foot by themselves. The individual stockingfeet are specifically designed and solely intended to be permanently attached to fishing wader overalls after importation.
You suggested classification under subheading 6210.40.5540, Harmonized Tariff Schedule of the United States (HTSUS), "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Trousers, breeches and shorts: Overalls and coveralls.” We disagree with this proposed classification. The stockingfeet are not garments; therefore, they are not classifiable in subheading 6210.40.5540, HTSUS.
The applicable subheading for Styles #12569S, #12199S and #12572S will be 6117.90.9090, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Parts: Other: Other: Of man-made fibers.” The duty rate will be 14.6% 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 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division