The tariff classification of parts of footwear from Italy/Hungary

N163216 May 27, 2011 CLA-2-64:OT:RR:NC:N4:447 Mr. James P. Sullivan Sullivan & Lynch, PC 56 Roland Street, Suite 303 Boston, MA 02129-1223 TARIFF NO.: 6406.10.6000 RE: The tariff classification of parts of footwear from Italy/Hungary Dear Mr. Sullivan: In your ruling request dated April 25, 2011 you requested a tariff classification ruling on behalf of your client, Tecnica. The submitted sample identified by you as a “footwear liner” (no style number), is an unlasted functionally stitched foamed rubber “boot liner.” The boot liner features a textile lining and a glued-on rubber/plastic heel counter. You suggest classification under subheading 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; of textile materials of man-made fibers. We disagree with this suggested classification. The applicable subheading for the submitted “boot liner” will be 6406.10.6000, HTSUS, which provides for parts footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of rubber or plastics. The rate of duty will be Free. 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division