The tariff classification of boot liners from China.

NY M84252 June 16, 2006 CLA-2-64:RR:NC:247:M84252 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Ms. Jennifer Scott Expeditors 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of boot liners from China. Dear Ms. Scott: In your letter dated June 9, 2006, you requested a tariff classification ruling for a removable boot liner on behalf of K2 Corporation. You have submitted a sample identified style “Fulltilt 10.0.” You state that the liner is currently imported inside outdoor activity boots. However, there is a demand for the liners that K2 intends to meet by importing and selling the liners separately. The sample is a forward-leaning, removable textile boot liner approximately 12” high. You have not identified the textile material. For purposes of this ruling, we will assume the material to be man-made. The applicable subheading for style Fulltilt 10.0 will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear parts, liners and parts thereof, of textile material other than cotton, of man-made fibers. The general 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 boot liner 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