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 > 2002 NY Rulings > NY H89598 - NY H89647 > NY H89633

Previous Ruling Next Ruling
NY H89633

March 29, 2002

CLA-2-64:RR:NC:TA:347 H89633


TARIFF NO.: 6406.10.9040 ; 6406.99.1540

Ms. Lisa Zwaga
LaCrosse Footwear, Inc.
3600 South Memorial Drive
Racine, WI 53403

RE: The tariff classification of a boot liner and insoles from China.

Dear Ms. Zwaga:

In your letter dated March 21, 2002 you requested a tariff classification ruling.

You have submitted a sample of what you state is an “ Industrial Replacement Boot Liner,” identified as Style 2400-4000 and two other half pair samples of “Industrial Replacement Boot Insoles,” Style 2400-2001 (6mm thick) and Style 2400-2201 (9mm thick). You indicate that all three items will be sold as pairs.

The fist item identified as Style 2400-4000, is a removable textile material boot liner, approximately 11 inches in height with a stitched-on closed bottom. You have provided a specification sheet which indicates that this removable liner is made almost entirely of non-woven man-made (polypropylene) textile fiber material component parts and that it will always be worn inside a boot, where it will provide cushioning and insulation for warmth. The sample item, which has a fully closed bottom and a piece of triangular PVC plastic reinforcing the heel, does not have the type of sole that is intended to be worn outside of a boot and to be in contact with the ground. Nor is it of such construction as to indicate that it would normally be worn in any manner other than as a boot liner.

The applicable subheading for this removable boot liner will be 6404.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear which are uppers and their parts; which are not “formed uppers”; and which are essentially of man-made fiber textile materials. The rate of duty will be 5.4% ad valorem.

The two other submitted sample items are both removable shoe/boot insoles, identified as Style 2400-2001 and Style 2400-2201, both made entirely of non-woven textile fiber materials. You have provided specification fact sheets indicating that in both, the man-made fibers present weigh more than the cotton fibers, the wool fibers and/or the fine animal hair fibers or any other single type of fiber. Based on your submitted fiber content weight breakdowns, both these insoles are considered to be of man-made textile fiber materials.

The applicable subheading for both submitted insoles, identified as Style 2400-2001and Style 2400-2201, will be 6406.99.1540, HTS, which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are essentially of man-made textile fiber material. The rate of duty will be 15.3% ad valorem.

We note that you intend to sell these items in pairs after importation into the U.S. and ask for advice regarding the requirements for marking. Since you have not provided any marked samples as pairs, we can only comment as to the basic requirements for the country of origin marking of most footwear items, which would include this replacement liner and these insoles destined for resale.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

We are returning the samples as you requested.

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

Previous Ruling Next Ruling

See also: