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8636411991-06-18New YorkClassification

The tariff classification of a boot shaft from Korea. Dear Mr. Choi: In your letter dated May 17, 1991, you requested aclassification ruling. The submitted sample, your style #C-39TH, is a boot upperpart, approximately 7 1/2 inches high and 6 inches in width. Itis marked "Made in Korea". The upper, you state, is constructedof "1000 Denier Cordura Nylon" fabric backed with foam andtricot. It has eight metal eyelets, a padded plastic anklecollar, a plastic stitched-on "Pro Line" logo, located near thetop right side of the boot upper and a textile, stitched-on"Thinsulate" logo, located on the tongue. Our records show thatneither trademark is registered with Customs.

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 2026-05-05 · Updates monthly

Summary

The tariff classification of a boot shaft from Korea. Dear Mr. Choi: In your letter dated May 17, 1991, you requested aclassification ruling. The submitted sample, your style #C-39TH, is a boot upperpart, approximately 7 1/2 inches high and 6 inches in width. Itis marked "Made in Korea". The upper, you state, is constructedof "1000 Denier Cordura Nylon" fabric backed with foam andtricot. It has eight metal eyelets, a padded plastic anklecollar, a plastic stitched-on "Pro Line" logo, located near thetop right side of the boot upper and a textile, stitched-on"Thinsulate" logo, located on the tongue. Our records show thatneither trademark is registered with Customs.

Ruling Text

NY 863641 JUNE 18, 1991 CLA-2-64:S:N:N3D:346 M 863641 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Don H. Choi Top Line Manufacturing Company Passaic Industrial Center Building 1F, 90 Dayton Avenue Passaic, New Jersey 07055 RE: The tariff classification of a boot shaft from Korea. Dear Mr. Choi: In your letter dated May 17, 1991, you requested a classification ruling. The submitted sample, your style #C-39TH, is a boot upper part, approximately 7 1/2 inches high and 6 inches in width. It is marked "Made in Korea". The upper, you state, is constructed of "1000 Denier Cordura Nylon" fabric backed with foam and tricot. It has eight metal eyelets, a padded plastic ankle collar, a plastic stitched-on "Pro Line" logo, located near the top right side of the boot upper and a textile, stitched-on "Thinsulate" logo, located on the tongue. Our records show that neither trademark is registered with Customs. Regarding the label stating "Thinsulate - Thermal insulation", it appears to us that most, if not all, of the "thermal" insulation is foam rubber or plastic. If "Thinsulate" is not, in fact, the primary insulating material in these uppers, we would consider them to be "articles which bear... words ... tending to falsely describe or represent the articles" (see CR11.13). On that basis, shipments of this item would be subject to detention or seizure. If you need further information on this subject, please contact the Office of Regulations and Rulings, Value and Special Admissibility Branch, 1301 Constitution Ave, N.W., Washington, D.C. 20229-0001. The telephone number is (202) 566-2938. The applicable subheading for the upper, style #C-39TH will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for upper parts, whose external surface is predominately of textile materials; in which the external surface is 50% or more textile materials after every leather, rubber and plastic accessory and reinforcement present is included as part of the upper's external surface; and in which, in the aggregate of the textile materials present, on the outside layer, the man-made fibers weigh more than the cotton fibers, or the wool and/or fine animal hair fibers, or any other single type of fiber. The duty rate will be 9% ad valorem. HTS 6406.10.9040 falls within textile category designation 669. 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 (Restraint 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

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