HQ 084759: Classification of Bouffant Cap and Shoe Cover

us-cbp-cross-rulings-hq-084759HQ 084759: Classification of Bouffant Cap and Shoe CoverGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.


                            HQ 084759

                         October 3, 1989

CLA-2 CO:R:C:G  084759 CB

CATEGORY:  Classification

TARIFF NO.: 6505.90.8015; 6307.90.9050

Mr. Antony Juang
Master & Frank Enterprise Co., Ltd.
P. O. Box 39-626
Taipei, Taiwan, R.O.C.

RE:  Classification of Bouffant Cap and Shoe Cover

Dear Mr. Juang:

     This ruling is in response to your letter requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for bouffant caps and
disposable shoes from Taiwan.

FACTS:

     The samples submitted are three bouffant caps and shoe
covers made of nonwoven man-made fibers in assorted colors.  The
caps and shoe covers have elastic bands sewn into the outer edge
to hold them in place.  Both the caps and shoe covers are
disposable.

ISSUE:

     How are the subject disposable bouffant cap and shoe covers
classifiable under the HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that the starting point is the
terms of the headings and subheadings of the tariff and any
relevant section or chapter notes.

     Heading 6505, HTSUSA, provides for hats and other
headgear,...whether or not lined or trimmed.  Subheading
6505.90.8015, HTSUSA, specifically covers nonwoven disposable
headgear without peaks or visors.  Therefore, the subject
disposable caps are classifiable in this subheading.

                               -2-

     Chapter 64, HTSUSA, provides for footwear, gaiters and the
like; parts of such articles.  However, shoe covers are not
classifiable under the provisions for footwear because the
Harmonized Commodity Description and Coding System, Explanatory
Notes,  which is the official interpretation of the HTSUSA at the
international level (the 4 and 6 digit headings) states:

          For the purposes of this Chapter, the term
          "footwear" does not, however, include
          disposable foot or shoe coverings of flimsy
          material (paper, sheeting of plastics, etc.)
          without applied soles.  These products are
          classifiable according to their constituent
          materials.  (at pg. 874)


     It is Customs position that disposable shoe covers made of
nonwoven man-made fibers are classifiable under the provision
for other made up articles of textile, in subheading
6307.90.9050, HTSUSA.

HOLDING:

     The disposable bouffant caps are classified in subheading
6505.90.8015, HTSUSA, which provides for hats and other
headgear,...whether or not lined or trimmed, other of man-made
fibers, other, not in part of braid, nonwoven disposable headgear
without peaks or visors.  The rate of duty is 22 cents per
kilogram plus 8 percent ad valorem.

     The disposable shoe covers are classified in subheading
6307.90.9050, HTSUSA, which provides for other made up
articles,...other, other.  The rate of duty is 7 percent ad
valorem.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division








Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.