Neoprene Boot Liners

HQ 086055 January 9, 1990 CLA-2 CO:R:C:G 086055 JS CATEGORY: Classification TARIFF NO: 6117.80.0035 Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: Neoprene Boot Liners Dear Mr. O'Neill: This is in reply to your letter of October 17, 1989, on behalf of Nelson/Weather-Rite, requesting classification of neoprene boot liners imported from Taiwan. A sample of the merchandise was submitted for inspection. FACTS: The sample at issue, model no. 2308, is a reversible ankle- high boot liner composed of neoprene laminated between two layers of nylon jersey. The neoprene and nylon jersey materials weigh 80 percent and 20 percent respectively. A seam runs along the front center, in the back, and around the edge of the sole. One side of the boot fabric has a camouflage design, and the other is a solid brown color. ISSUE: What is the proper classification of this merchandise under the Harmonized Tariff Schedule of the United States Annotated, (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification is to be determined first in accordance with the terms of the headings of the tariff and any relevant section or chapter notes. Chapter 64, which provides for footwear, excludes the boot liner at issue pursuant to General Explanatory Note (C), which specifies that the term "outer sole" means that part of the footwear which is in contact with the ground. Although the merchandise at issue has an applied sole (a separate piece of the same material as the upper), this sole will be in contact with the top of the sole of the boot rather than the ground. In addition, the fabric layer is too delicate for outdoor use to be considered an outer sole. Therefore, we consider the liner's use as separate footwear to be feasible, but fugitive. The boot liner is also excluded from consideration as parts of footwear under heading 6406 since we presume that it will not remain in the boot when the foot is removed. The camouflage print on one side of the liner and its snug fitting design further suggest that it was not meant to be left in the boot after use. Therefore, this merchandise is classified as other made up clothing accessories under heading 6117, HTSUSA. HOLDING: The neoprene boot liner is classified under subheading 6117.80.0035, HTSUSA, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories, of man- made fibers, other, textile category 659. The applicable rate of duty is 15.5 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 correct status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Operations Division