The tariff classification of plastic-textile boot shafts from Canada

NY 808647 April 25, 1995 CLA-2-64:S:N:N8:346 808647 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. P. Todd Fredette A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of plastic-textile boot shafts from Canada Dear Mr. Fredette: In your letter dated 3-27-95, for Rallye Footwear, you requested a tariff classification ruling. You submitted samples of styles 4045, 9460 and 4056, together with their sub-components prior to assembly and information concerning their costs, weights and surface areas. All three styles will serve both as the lining of a rubber boot's foot portion and as the external shaft and lining for the portion of finished boot which will be ankle height or higher. They will be attached to a socklining that will go under the wearer's foot (inside the boot). All have two or three pairs of relatively lightweight, metal D-rings, but no laces. In each case, the lining piece, which is the largest piece by far in area, is a foam plastic layer laminated to a textile layer which will face the wearer's foot and leg. In styles 4045 and 9460, the textile layer is a lightweight, slightly napped fabric. In 4056, it is a much heavier and more substantial fabric which imitates a wooly, sheepskin lining. 4045 and 9460 have a one high inside and outside textile fabric collar with foam padding inside it. The applicable subheading for the all three styles will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers or the parts thereof, which are less than formed uppers; which are other than stiffeners, ornaments, braid, laces (incl. shoe laces), buttons, pompoms, or other trimmings, or in general, most parts which could be used in articles besides footwear; which, when they are more than external uppers, are not essentially only of leather or of rubber and/or plastics and contain textile materials that are substantially more essential than any other type of material, excluding the two just named; and in which, of the textile materials present, the man-made fibers weigh more than the cotton fibers, the wool and/or fine animal hair fibers or any other single type of fiber. The general duty rate will be 8.6 per cent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport