Classification of a boot liner

HQ 083865 June 14, 1989 CLA-2:CO:R:C:G 083865 SR CATEGORY: Classification TARIFF NO.: 6406.10.8040 Mr. V. E. Bondi John V. Carr & Son, Inc. P.O. Box 33479 Detroit, Michigan 48232-5479 RE: Classification of a boot liner Dear Mr. Bondi: This is in reference to your letter dated February 15, 1989, requesting the tariff classification of a boot liner produced in Canada under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue is a boot liner. It is composed of a knitted polyester fabric cut to length and sewn on one end. The liner becomes an integral part of the boot that serves as a lining or interlining. It is used in the injection molding processing to assist in removal of the boot off the mold. ISSUE: Whether the boot liner is classifiable as part of an upper. LAW AND ANALYSIS: Subheading 6406.10, HTSUSA, provides for parts of footwear, uppers and parts thereof. The liners at issue become a part of the boot and they act as a lining for the entire foot. However, Additional U.S. Note 4 to Chapter 64 states that for the purposes of this chapter footwear uppers whether or not affixed to inner soles or other sole components (but without outer soles) are to be classified as footwear uppers in subheading 6406.10, HTSUSA. According to this note the boot liners are considered part of the upper even though they encompass the entire foot. -2- HRL 083796 dated April 26, 1989, dealt with a removable liner for a boot. This liner was classified under subheading 6406.10, HTSUSA, as parts of footwear, uppers and parts thereof. This liner also encompassed the entire foot. HOLDING: The merchandise at issue is classifiable under subheading 6406.10.80.40, HTSUSA, which provides for parts of footwear, uppers and parts thereof, other, other, other, of textile materials other than cotton, of man-made fibers. The textile category number is 669. The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", is 8.1 percent ad valorem under the special duty rate column. Otherwise the merchandise is dutiable at the rate of 9 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division