The tariff classification of a textile boot collar from China.

NY M82073 May 5, 2006 CLA-2-64:RR:NC:247:M82073 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 25 Broad Street New York, NY 10004 RE: The tariff classification of a textile boot collar from China. Dear Mr. Baskin: In your letter dated March 24, 2006, you requested a tariff classification ruling for a boot “cuff “ or collar on behalf of Rallye Footwear, Inc. You have submitted a sample of part no. 3625. You describe the item as a man-made fiber textile boot “cuff” with a draw-string closure. The “cuff” will be assembled to the top edge of an otherwise complete boot. You state that the item is a footwear part, but not an “upper or part thereof” subject to classification under subheading 6406.10, Harmonized Tariff Schedule of the United States (HTSUS). In support of your opinion, you refer to T.D. 93-88, Footwear Definitions, dated October 25, 1993. Under the heading “Parts Thereof” it states: The “Parts Thereof” of the upper can be quite minor. For example, even though the entire foot portion is molded, it is sufficient for exclusion from HTS 6401 that a 2 inch vinyl collar is stitched to the foot portion all around the opening at the ankle. On the other hand, very minor pieces, such as tongue, the eyelet stays or a small cuff, would not be sufficient to be the upper’s “parts thereof”. As you know, the definitions provided in T.D. 93-88 were taken from U.S. Customs Automated Commercial System and made available to the importing community in an attempt to assist in the classification of footwear. The definitions are prefaced with the proviso that they are provided merely as guidelines. They are not to be construed as Customs rulings. The Explanatory Notes (EN), although not dispositive, are to be looked to for the proper interpretation of the HTSUS. The Explanatory Notes to Chapter 64, HTS, define “upper” as the part of the shoe or boot above the sole. In addition, the notes provide examples of parts of uppers (e.g., vamps, toecaps, quarters, legs, linings and clog straps), including pieces of leather for making footwear cut to the approximate shape of uppers. The Complete Footwear Dictionary, William A. Rossi, defines “upper” as all the parts or sections (vamp, quarters, linings, etc.) above the shoe’s sole that are stitched together to become a unit, and than attached to the insole and outsole. Generally, this office considers any component used in the assembly of the part of the shoe or boot above the sole to be “parts thereof” of the upper unless specifically excluded. The submitted sample “cuff” features decorative printed shapes (i.e. stars, hearts, etc.) clearly intended to be visible and will account for a significant portion of the external surface area of the upper of the completed boot. Although not specifically mentioned, boot collars or “cuffs” are uppers and parts thereof as provided for in subheading 6406.10 HTS. The applicable subheading for part no. 3625 will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, uppers and parts thereof, other than stiffeners; other: other: of textile material other than cotton, of man-made fibers. The rate of duty will be 4.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The “cuff” falls within textile category designation 669. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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