The tariff classification of boot liners from Thailand

NY 881240 January 06, 1993 CLA-2-64:S:N:N8:346 881240 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. J.M. Abrahams Phil Patterson Inc. 1209 Harney St. Suite 250 Omaha, NE 68102 RE: The tariff classification of boot liners from Thailand Dear Mr. Abrahams: In your letter dated December 9, 1992, on behalf of Seaway Importing Co., you requested a tariff classification ruling. The submitted sample is a pair of boot liners which , you state, are made of 50 percent wool and 50 percent synthetic fibers. The liners measure approximately 9 inches high and are constructed of textile "felt" uppers and bottoms. It is assumed that the stated percentage are in terms of the weight of the textile materials present. Section XI Note 2(A), Harmonized Tariff Schedule of the United States (HTS), states that "goods classifiable in chapter 50 50 55 or in heading 5809 or 5902 and a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominated by weight over each other single textile material." Additional U. S. Rule of Interpretation 1(d), (HTS), provides that "the principle of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named." In view of the foregoing, it is our determination that s since the material composition, by weight, of the submitted boot liner is stated to be exactly 50 percent wool and 50 percent man- made fibers, so that neither of the two types of textile fibers present "predominates" by weight over the other, classification, in this instance, will be as if the liner consisted wholly of man-made fibers, the named fibers which occur listed last numeric lay in the HTS for the two subheadings which merit consideration. We note that if the "wool" fiber in this item is "recycled wool" as defined in section 2 of the wool Act (15 USC 68), then your item is not legally marked for importation into the united states. For further information, please contact the Associate Director for Enforcement, Federal Trade Commission, Washington, D.C. 20580. The applicable subheading for the these boot liners will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear uppers, of man-made textile fibers. The rate of duty will be 9 percent ad valorem. Goods classifiable under subheading 6406.10.9040, HTS, which have originated in the territory of Canada, will be entitled to a percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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