The tariff classification of a removable textile boot liner from China

NY I80229 April 19, 2002 CLA-2-64:RR:NC:TA:347 I80229 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Rajko Sajovec Romika USA, Inc. 8730 NW 36th Ave. Miami, FL 33147 RE: The tariff classification of a removable textile boot liner from China Dear Mr. Sajovec: In your letter dated April 5, 2002 you requested a tariff classification ruling. The submitted sample is a removable boot liner with a closed bottom, which you state in your letter, is made of non-woven, polyester fiber textile materials. The textile materials used in making this boot liner, you state, are either made in Canada and sent to China to be cut to shape and sewn together, or the boot liner may be made entirely in China, of Chinese made textile materials. We note that in either situation, the textile materials used in making this item will undergo a substantial transformation to become parts of footwear, so the country of origin of this textile boot liner will be China. The applicable subheading for this boot liner will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are uppers and their parts; which are not “formed uppers”; and which are essentially of man-made fiber textile materials. The rate of duty will be 5.4% ad valorem. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division