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8604521991-03-06New YorkClassification

The tariff classification of a felt boot liner from Thailand. Dear Mr. Katz: In your letter dated February 12, 1990, on behalf of your clientNelson/Weather-Rite Inc., you requested a classification ruling.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of a felt boot liner from Thailand. Dear Mr. Katz: In your letter dated February 12, 1990, on behalf of your clientNelson/Weather-Rite Inc., you requested a classification ruling.

Ruling Text

NY 860452 MAR 6, 1991 CLA-2-64:S:N:N3D:346 M 860452 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Norman Katz Barnes, Richardson & Colburn 475 Park Avenue South New York, New York 10016 RE: The tariff classification of a felt boot liner from Thailand. Dear Mr. Katz: In your letter dated February 12, 1990, on behalf of your client Nelson/Weather-Rite Inc., you requested a classification ruling. The submitted sample, your style #2303M, is a man's felt boot liner. The liner measures approximately 9 inches high and has a sewn together textile (felt) upper and bottom. The material composition of style #2303M is, according to our telephone conversation with you, 55% manmade fibers and 45% wool. We presume that the percentages quoted refer to the weight of the textile fiber material components present in this liner. The liner has a small piece of elastic, approximately 1 inch in length going across the front center of the vertical opening. Located at the base of that opening is a small triangular shaped guard (made of plastic). The applicable subheading for style #2303M will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of shoe uppers that are less than formed uppers; which are of textile materials; and in which the man-made fibers present weigh more than the wool fibers. The rate of duty will be 9% ad valorem. This item falls within textile category (669). Based upon international textile trade agreements, products of Thailand are presently subject to visa requirements and/or 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 (Restraint Levels), an internal ssuance 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 l77 of the Customs Regulations (l9 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

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