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NY J81516

March 13, 2003

CLA-2-64:RR:NC:TA:347 J81516


TARIFF NO.: 6406.10.9040 ; 6406.99.1540

Ms. Stacey Riester
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337

RE: The tariff classification of a boot liner from Italy

Dear Ms. Riester:

In your letter dated February 25, 2003 you requested a tariff classification ruling.

You have submitted a sample that you identify as your “Ergo Therm Bootie/Liner” which you state is to be worn only as a liner inside your style name “Basque #7590” mountain climbing boot imported from Italy. That boot, as you also state, was previously classified as a unit, complete with this removable cold weather insulating foam padded textile liner under ruling number, NY I80068.

The submitted sample is a removable boot liner, which you indicate will be imported as a replacement liner for your mountain 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 black textile material and is padded with a layer of foamed plastic plus it has a red textile fabric on the inside as sock lining. It also has 1-inch wide plastic material eyelet stay band at its throat opening, complete with metal eyelets and a lace. The liner bottom has an underfoot of cemented-on plastic material and this underfoot is not designed to be in contact with the ground, since it will only be worn inside a boot. In addition, this boot liner also contains a separate removable insole made of shaped and preformed woven textile and non-woven felt-like materials, with a cupped heel that is slightly padded with a foam plastic bubble.

Footwear liners and shoe insoles are classified in the 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.

The General Rules of Interpretation (GRI’s), taken in order govern classification of merchandise under the HTS. 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 (the textile portions of the liner which include the foamed plastic padding provides insulation for the liner and keeps the foot warm), 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, is imparted by their respective textile material components.

The applicable subheading for this boot liner, which you identify as a replacement liner made for your mountain climbing boot, style name “Basque #7590,” 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; which are uppers and parts thereof, other than stiffeners; which are other than formed uppers; and which are of textile materials of man-made fibers. The rate of duty will be 5% ad valorem.

The applicable subheading for the insole 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 textile materials of man-made fibers. The rate of duty will be 15.1% ad valorem.

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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