The tariff classification of a boot liner and a “foot glove” (boot sock) from China.

NY F89004 July 19, 2000 CLA-2-64:RR:NC:TA:347 F89004 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Sumner B. Cohen Boss Manufacturing Company 221 West First Street Kewanee, IL 61443-2139 RE: The tariff classification of a boot liner and a “foot glove” (boot sock) from China. Dear Mr. Cohen: In your letter dated June 22, 2000 you requested a classification ruling for two samples. The submitted sample, which you have identified as “ITEM B-Boot Sock #2401”, is a removable deep pile acrylic textile boot liner, approximately 14 inches high with a closed bottom. You state that this liner will be worn inside a boot shell and the manner of its construction and composition indicate that it is the type of item that does not remain on the foot and will normally serve its stated use as a boot liner. From your description, we will presume that this removable textile boot liner is made of man-made fibers. The applicable subheading for this boot liner, identified by you as “ITEM B-Boot Sock #2401”, will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are parts of shoe (or boot) uppers that are less than formed uppers; which are of textile materials; and in which the man-made fibers present weigh more than the cotton fibers, the wool fibers and/or the fine animal hair fibers or any other single type of fiber. The duty rate will be 6.3% ad valorem. The removable boot liner described above falls within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The question of classification for the other sample that you have identified as “ITEM A-Foot Glove #187”, is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling decision on this item will be issued to you from that office at a later date. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division