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NY I83927

July 18, 2002

CLA-2-64:RR:NC:TA:347 I83927


TARIFF NO.: 6406.10.9040

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

RE: The tariff classification of removable boot liners from China.

Dear Ms. Zwaga:

In your letter received July 2, 2002 you requested a tariff classification ruling.

The submitted sample, identified by you as “Style 2400-9009, Fleece Boot Liner” is a pair of removable boot liners, approximately 16-inches high, which you state are available in men’s sizes XS through XL. You have provided a specification sheet indicating that this boot liner is made of 50% polyester and 50% acrylic man-made fiber fleece-like woven textile fabric. The sample item, which has a fully closed bottom, 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 boot liner, Style 2400-9009, will be 6406.10.9040, 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.

We note that the samples you have provided indicate that they were made in the U.S.A. and we will presume that the imported boot liners will be properly marked with a label to indicate the country of origin designation “Made in China.” 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.

We are returning the sample 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

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