Base
8521141990-05-16New YorkClassification

The tariff classification of insole/sock liners from Korea.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of insole/sock liners from Korea.

Ruling Text

NY 852114 May 16, 1990 CLA-2-64:S:N:N3D:346SM 852114 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Mr. Juan A. del Cerro Impex 6941 N.W. 42nd Street Miami, FL 33166 RE: The tariff classification of insole/sock liners from Korea. Dear Mr. del Cerro: In your letter dated April 10, 1990, on behalf of Injection Footwear Corp., you requested a tariff classification ruling. You describe the item as a "die cut sock liner made of 3mm thick EVA with a 100 percent polyester top covering. The chief weight appears to be EVA." From the sample it is clear that this insole/sock lining was cut from a sheet of laminated textile material. The woven fabric "top covering" is more than a reinforcement. We assume that these insole/sock liners will be used in the production of shoes in the U.S. The applicable subheading for the sample will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, other than uppers, of textile materials, of man-made fibers. The rate of duty will be 17 percent ad valorem. We note your sample is not marked "Made in Korea". However, individual marking will not be needed per CR 134.35 assuming that the marked cartons will be received unopened by the maker. HTS 6406.99.1540 falls within textile category designation 659. Based upon international textile trade agreements, products of Korea are presently subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status Report On current Import Quotas (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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