4823.90.86.20 - Shoe covers (booties) of a kind described in statistical note 2 to this chapter 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4823.90.86.20, specifically covers shoe covers, commonly known as booties, which are constructed from materials falling under Chapter 48. These items are designed for foot protection and are manufactured from paper, paperboard, cellulose wadding, or webs of cellulose fibers, cut or shaped to form. The statistical note 2 referenced in the description provides further detail on the specific characteristics that qualify an article for this classification.
While other "other" subcategories within 4823.90.86 exist, this particular heading is reserved for shoe covers. The sibling category 4823.90.86.80, also classified as "Other," would encompass other miscellaneous paper articles not specifically defined elsewhere within this detailed sub-heading, provided they do not meet the criteria for shoe covers. Therefore, the distinction lies in the intended use and specific form of the article as a foot covering.
As this is a leaf node in the HTS structure, there are no further subcategories. The classification of shoe covers under this specific code is final. When classifying, it is crucial to verify that the article is indeed a shoe cover and is made from the specified cellulosic materials, conforming to the parameters outlined in the relevant statistical note.