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NY 859987


February 15, 1991

CLA-2-64:S:N:N:3D-346 Y 859987

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.9040

Larry P. Garrison
Radix Group International, Inc.
Suite 160
1230 Eagan Industrial Road
Eagan, Minnesota 55121

RE: Classification of a boot liner from Korea, Hong Kong, China, Japan or Thailand.

Dear Mr. Garrison:

In your letter dated January 23,1991, you requested, on behalf of your client, Rockmore Sales Corporation, a tariff classification ruling on a boot liner.

The submitted sample, no style number indicated, is a removable boot liner, approximately 8 1/2 inches high. The upper is made of, you state, a nylon textile material with a vinyl or "naugahyde" tongue. The inside of the liner is also made of a manmade textile, and sandwiched between the external and internal surfaces are two layers of rubber/plastic foam. A vinyl bottom is stitched to the upper. The stitching is on the outside and the foam layer of the upper can be easily seen in contact with the liner bottom.

The manner in which the bottom of the liner is stitched to the upper, as well as the manner in which the foam layer is exposed to external wear and tear, indicate that the boot liner is not meant to be worn outside a boot shell. Nor is the sample of such composition or construction to indicate that it would normally be worn in any manner other than as a boot liner. You state that this liner "will be placed into a leather boot to add comfort and support the user." It is the combination of the textile and plastic/rubber foam that serve this stated use of the liner. Because the textile layers are present for more than mere reinforcement, the combination of textile and foam is considered to be textile for tariff purposes. Thus the essential character of the liner is textile.

The applicable subheading for the item described above will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are parts of shoe uppers that are less than formed uppers; which are of textile materials; and in which the man-made fibers present weigh more than the cotton fibers. The rate of duty will be 9% ad valorem.

This item falls within textile category (669). Based upon international textile trade agreements, products of China, Japan and Thailand are presently subject to visa requirements and/or quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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