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NY H86180

December 28, 2001

CLA-2-64:RR:NC:TA:347 H86180


TARIFF NO.: 6406.10.6000 ; 6406.99.3060

Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of a boot liner from China

Dear Mr. Epstein:

In your letter dated December 10, 2001, on behalf of Roller Derby Skate Corp., you requested a tariff classification ruling.

The submitted sample is a removable boot liner, which you indicate will be imported as a replacement liner for roller skating boots to replace their old and worn out removable liners. The liner is composed of an upper part that includes a shaft, a foot portion and a large tongue that has a surface of plastic and is also thickly padded with a layer of foamed plastic with a thin sheet of textile as an inside facing. The liner bottom also has an underfoot of stitched-on plastic material faced with a textile fabric, and this underfoot will not contact with the ground when the liner is worn inside the boot. In addition, this boot liner also contains a separate removable insole of shaped and preformed foam plastic with a cupped heel that is also faced with a thin textile sock lining.

Footwear liners and shoe insoles are classified in Harmonized Tariff Schedule of the United States (HTS) heading 6406, which provides for parts of footwear (including uppers, whether or not attached to soles other than outer soles): removable insoles, heel cushions and similar articles, and parts thereof.

Classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. We consider both the boot liner and the removable insole to be composite goods consisting of both textile and plastic components. Based on factors such as bulk, weight, value or the role of the constituent materials in relation to use, it is our determination that the essential character of this removable boot liner and also of the separate removable insole that it is imported with, to be imparted by their respective plastic components.

The applicable subheading for the removable boot liner will be 6406.10.6000, 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; which are uppers and parts thereof, other than stiffeners; which are other than formed uppers; and which are of rubber or plastics. The rate of duty will be Free and will remain the same in 2002.

The applicable subheading for the insole will be 6406.99.3060, HTS, which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are essentially of rubber and/or plastics. The rate of duty will be 5.3% ad valorem. The rate of duty will remain the same in 2002.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.


Robert B. Swierupski

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