The tariff classification of a boot liner from China

N019426 November 27, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a boot liner from China Dear Mr. Anderson: In your letter dated October 31, 2007, on behalf of LaCrosse Footwear, Inc., you requested a tariff classification ruling. The submitted sample is a boot liner identified as Item #919970. You state that this is a replacement liner for use in “Pac type boots” to keep feet warm in winter weather conditions. You also state that this removable liner is made entirely of man-made textile fiber materials. The sample item is approximately 10-inches in height, it has a closed bottom and it is not constructed to be worn in a manner other than as a boot liner. It does not have the type of sole that is intended to be in contact with the ground. The applicable subheading for the boot liner, Item #919970, 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 than formed uppers, other, of textile materials 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 boot liner falls within textile category 669. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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