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HQ 085341

December 08, 1989

CLA-2:CO:R:C:G 085341 SR


TARIFF NO.: 6406.99.1540

Mr. P.F. Wegener
M.G. Maher & Company, Inc.
442 Canal St.
New Orleans, LA 70130

RE: Sock lining

Dear Mr. Wegener:

This is in reference to your letter dated August 8, 1989, requesting tariff classification of a sock lining under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Korea was submitted.


The merchandise at issue is a sock lining. The lining consists of a layer of rubber sponge with a textile layer on top and an "arch cookie" glued to the bottom. An arch cookie is a small piece of rubber sponge that adds a little bit of arch support. The layer of rubber sponge provides cushioning for the foot, and the textile layer makes it easier to place the foot inside the shoe, it absorbs moisture from the foot and keeps the foot from sticking to the foam.


What is the classification of the sock lining at issue?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to the remaining GRI's taken in order.

Additional Note 4 to Chapter 64, HTSUSA, states that footwear uppers whether or not affixed to inner soles or other sole components (but without outer soles) are to be classified as footwear uppers in heading 6406. Heading 6406, HTSUSA, provides for parts of footwear, removable insoles, and similar articles. Further breakdown of tariff classification is determined by the constituent material of the merchandise. It should be noted that the cellular plastic foamed material is covered on one side with fabric. In this instance a determination must be made as to whether this combination is a textile or plastic in order to ascertain that material which imparts the essential character to the liner.

The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to Chapter 39, HTSUSA, relating to plastics and textile combinations read:

Otherwise, the classification of plastics and textile combinations is essentially covered by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The following products are also covered by this chapter:

. . .

(d) plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens where the textile is present merely for reinforcing purposes.

Legal Note 3 to Chapter 56, HTSUSA, provides in pertinent part as follows:

Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of those materials (compact or cellular).

(c) plates, sheets or strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (chapter 39 or 40).

Legal Note 2 to Chapter 59, HTSUSA, provides in pertinent part as follows:

2. Heading 5903 applies to :

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: . . .

5. Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).

The textile layer of the sock lining at issue is present for more than reinforcing purposes. Therefore, the sock lining is considered to be of textile material for tariff purposes.


The sock lining at issue is classifiable under subheading 6406.99.1540, HTSUSA, as parts of footwear, removable insoles, other, of other materials, of textile materials, of man-made materials, other. The textile category number is 659, and the rate of duty is 17 percent ad valorem.

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.

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 issuance
of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.


John Durant, Director

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