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NY G85173

December 20, 2000

CLA-2-64:CO:CH:JJB D10 G85173


TARIFF NO.: 6406.10.9040

Brooke Knight
Kuehne & Nagel
2009 So. 4130 West Ste. B
Salt Lake City, Utah 84104

RE: The tariff classification of a boot liner from China

Dear Ms. Knight:

In your letter dated December 7, 2000, you requested a classification ruling of a boot liner from China, on behalf of your client, Redwing Shoes.

You included two samples of this item which is described as the Pac Boot Liner. You stated that it is made to fit inside of a boot to keep feet warm in harsh weather conditions. This liner is composed of an upper and a separate piece under the foot which could be considered the sole. However, this sole would not be in contact with the ground when the liner is worn inside the boot. This boot liner is not the type of liner which is closely shaped to fit snugly on the foot. Rather, this liner would remain in the boot when the wearer’s foot is removed. This liner has an upper whose external surface area is almost entirely of textile materials of man-made fibers.

The applicable subheading for this item, the Pac Boot Liner, will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: uppers and parts thereof, other than stiffeners: other than formed uppers: other than uppers of rubber or plastics, or of leather, or of textile materials with reinforcements of leather: other than of cotton: uppers of which 50 percent or more of the external surface area is textile materials: of textile materials other than cotton: of man-made fibers. The duty rate will be 6.3%.

This product, the Pac Boot Liner, falls within textile category designation 669. Based upon international textile trade agreements, products of China are subject to visa requirements and 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.

These sample boot liners are not marked with the country of origin. Therefore, if imported as is, this item will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this item will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states Aevery article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.

This ruling is being issued under the provisions of Part 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. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 212/637-7089.


Robyn Dessaure

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