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NY 808072

March 22, 1995

CLA-2-64:S:N:N8:346 808072


TARIFF NO.: 6406.10.6000; 6406.10.9040

Mr. Kevin Diran
Armen Cargo Services
9111 South LaCienega Blvd., Suite 160
Inglewood, CA 90301

RE: The tariff classification of a boot shaft and a foot portion lining from Taiwan or China.

Dear Mr. Diran:

In your letter dated 3-14-95, for Cali Plastic - Santa Fe Footwear - Allied Polymer, you requested a tariff classification ruling.

Your letter states, "Samples along with descriptive drawings of completed items are enclosed..." We received 2 samples, but no drawings. The samples were made by taking a 5 inch boot shaft which is made primarily of a woven fabric externally covered with plastic which has been calendered to look like woven fabric and into which a 7 inch high textile liner with an imitation boa on its inner face had been stitched along its top line, marking the bottom edge of the shaft with a pen, and then cutting the liner along that line. The result is two pieces, a shaft, marked 1A, with a textile-boa lining and 1B, the remaining two inch high piece of the boa lining stitched to a fabric socklining. In the finished item, 1B will cover the top, bottom and sides of the wearer's foot. We assume that 1B is made of man-made fibers.

We note that the heading for HTS 6406 states it includes "uppers whether or not attached to soles other than outer soles." We have taken this to imply that upper linings sewn to sockliners are parts of uppers.

The applicable subheading for 1A will be 6406.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for uppers and the parts thereof, which are less than "formed uppers" and whose external surface is predominately rubber and-or plastics. The rate of duty will be free.

The applicable subheading for 1B will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, un-external parts of uppers of textile materials in which the man-made fibers weigh more than the cotton fibers, the wool, the fine animal hair fibers, or any other single type of fiber. The duty rate will be 8.6 percent.

Note that we assume that the two items will arrive in the USA on different vessels. Otherwise, two pieces of what was once one entity that are cut apart for entry purposes are probably "composite goods", which would change the classifications above.

6406.10.9040 falls within textile category designation 669. Based upon international textile trade agreements products of Taiwan and China may be subject to quota and the requirement of a visa.

The designated textile and apparel categories 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.


Jean F. Maguire
Area Director

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