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 > 1997 NY Rulings > NY 847831 - NY 848464 > NY 848268

Previous Ruling Next Ruling
NY 848268

CLA-2-64:S:N:N3D:346 -SM-848268


TARIFF NO.: 6406.10.8040; 6406.99.1540

Audrey Mammato
Jam Inc.
P.O. Box 414
Whitestone, N.Y. 11357

RE: Classification and Marking of Footwear Parts

Dear Ms. Mammato:

In your letter dated December 19, 1989, you requested a tariff classification ruling on a footwear upper and insole, from China.

Both of your samples, an approximately 3 inch by 5 inch fabric upper and a fabric/foam insole will be used in the production of slippers in the U.S. Neither is capable of any separate use. You state that both will be products of China. We assume that shipments of each item will be imported on separate vessels which do not carry any other components of the completed slipper. You state that the "fabric content is 100 percent synthetic yarns."

The upper, style GFU, has an external layer and lining layer of brushed fabric, a loose knit, interior backing fabric and a thin layer of foam rubber/plastic between the two fabric layers.

The insole, style GFS, has a thin layer of brushed fabric laminated to a foam rubber/plastic which is about 3/8 inch thick when uncompressed. We assume that it was cut out from a sheet of the laminated material.

The applicable subheading for style GFU will be 6406.10.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers whose external surface is composed of man-made textile materials. The applicable rate of duty will be 9 percent ad valorem. HTS 6406.10.8040 falls within category designation 669. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

The applicable subheading for style GFS will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), as a footwear part (other than an upper or the parts thereof) whose essential character comes from a man-made textile material (in this case a laminated textile). The applicable rate of duty will be 17 percent ad valorem.

HTS 6406.99.1540 falls within textile category designation 659. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

Since each of these two items will be substantially changed in the United States when each is used as a component of a slipper, it will be sufficient to mark the cartons and it will not be necessary to mark each individual piece "Made in China" if you establish to the District Director where entry is made that the U.S. maker will receive the item in those unopened cartons. See Customs Regulations Sections 134.34 and 135.35 for further details.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: