Classification of parts of footwear.

PD H86151 December 28, 2001 CLA-2-64:D11:H86151 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Harvey Arias Sourcing Manager Romika USA, Inc. 8730 NW 36th Avenue Miami, Florida 33147 Re: Classification of parts of footwear. Dear Mr. Arias: In your recent letter you requested tariff classifications on a boot liner and an upper to be produced in China. The submitted boot liner is produced from man-made fibers. The liners will be imported and inserted into snow boots. The liners are subject to textile restraints. The upper submitted is produced from man-made fibers. It is simply closed at the bottom but not shaped by any stiffners or otherwise. We consider the upper to be not formed. The uppers are subject to textile restraints. You also requested the duty if United States raw materials are used. You stated that US materials would be cut to size and shape in China. The cutting of the materials plus the assembly would be a substantial transformation making the items products of China. If you furnish the materials, the cost of the materials plus some related costs must be added to the value of the items for duty purposes. We suggest you contact the Customs office, at the port of importation, to further discuss the value requirements. The applicable subheading for the liner and the upper will be 6406.10.9040 Harmonized Tariff Schedule of the United States, HTS, which provides for parts of footwear, uppers (non-formed) and parts thereof, other than stiffeners, other, other, of textile materials other than cotton, of man-made fibers. The rate of duty will be 5.8 percent ad valorem. The applicable textile category is 669. The designated textile and apparel categories and their quota and visa status are the result of international agreements which are subject to frequent renegotiations and changes. To obtain the most current information available we suggest 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.USTREAS.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. 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. If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 212-637-7089. Sincerely, Nora E. Ehrlich Port Director Boston