HQ 0084360 - Tariff classification of felt boot liners manufactured in Korea - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084288 - HQ 0084419 > HQ 0084360

HQ 084360

June 21, 1989

CLA-2 CO:R:C:G 084360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.8020; 6406.10.8040

Mr. Anthony Y. Kim
Vice President
Top Line Manufacturing Co.
Passaic Industrial Center
Building 1F, 90 Dayton Avenue,
Passaic, New Jersey 07055

RE: Tariff classification of felt boot liners manufactured in Korea

Dear Mr. Kim

Your letter dated March 23, 1989, addressed to our New York office concerning the tariff classification of felt boot liners produced in Korea, has been referred to this office for a direct reply to you. Samples of the felt liners were submitted for examination

FACTS:

The boot liners involved measure approximately 9 inches high and are constructed of textile (felt) uppers and bottoms. You state that the composition of style #FL-1 is 80 percent wool and 20 percent rayon You also state that the composition of style #FL-2 is 80 percent rayon and 20 percent wool. It is assumed that these percentages are in terms of weight of the textile materials. Each of the samples has a small triangular shaped guard made of plastic at the base of the vertical slit in the front. It is our observation that the vulnerable nature of the felt material shows that these liners are not intended for use as normal footwear and are meant to be used solely as liners.

ISSUE:

Are the felt liners parts of uppers or are they parts of footwear for tariff purposes?

LAW AND ANALYSIS:

Since the felt bottom will be in contact with the top of the sole of the boot, and not the ground, it is not an "outer sole" for tariff purposes. Explanatory Note (C) to Chapter 64, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides in pertinent part that "[t]he term 'outer sole' as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground."

Section Xl, Note 2(A), HTSUSA, states that "[g]oods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material."

Subheading Note 2(A) to Section XI, HTSUSA, states that [p]roducts of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for classification of a product of chapters 50 to 55 consisting of the same textile materials

Additional U.S. Rule of Interpretation 1(d), HTSUSA, provides that "the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named.

It should be understood that Section XI, Note 2(A) applies to only material and only to the chapters listed therein while Subheading Note 2(A) to Section XI makes Section Note 2(A) applicable to articles of textile material classifiable in Section XI. Further, Additional U.S. Rule of Interpretation 1(d) then makes Subheading Note 2(A) applicable to textile articles outside Section XI. Consequently, we will treat both liners as if they consist entirely of either wool or rayon, but not both.

In view of the foregoing, it is our position that style FL-1 is classifiable under subheading 6406.10.8020, HTSUSA, as parts of footwear, uppers and parts thereof, other, other, other, of textile materials other than cotton, of wool or fine animal hair. Style FL-2 is classifiable under subheading 6406.10.8040, HTSUSA, as parts of footwear, uppers and parts thereof, other, other, other, of textile materials other than cotten, of man-made fibers.

HOLDING:

Style FL-1 is classifiable under subheading 6406.10.8020, HTSUSA, and dutiable at the rate of 9 percent ad valorem. The applicable textile category is 469.

Style FL-2 is classifiable under subheading 6406.10.8040, HTSUSA, and dutiable at the rate of 9 percent ad valorem. The applicable textile category is 669.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

All labels required by the "Wool Act" must be properly affixed to and appear on Style FL-1. It appears that the present marking is not adequate, because this liner appears to be of reprocessed wool, but there is no indication of that fact on the label.
Sincerely,

John Durant, Director

Previous Ruling Next Ruling