The tariff classification of removable boot liners from China

N237319 February 13, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.9040 April J. Collier Pacific Customs Brokers, Inc. P.O. Box 4505 Blaine, WA 98230 RE: The tariff classification of removable boot liners from China Dear Ms. Collier: In your letters dated August 30, 2012, October 12, 2012, and January 2, 2013, you requested a tariff classification ruling on behalf of Stonz Wear, Inc., Vancouver, BC, Canada. The submitted sample, identified as Stonz Linerz, are a pair of boot liners specifically designed to be used with Stonz Booties, the subject of New York ruling N006174, dated February 27, 2007. The sample is being returned as per your request. The boot/”bootie” liners are available in four sizes to fit infants and children up to 3 years of age, and are uniquely shaped to fit the tubular, bag-shaped “bootie.” Each liner is comprised of a layer of 100 percent woven polyester fleece bonded and sewn to a layer of 65 percent polyester and 35 percent acrylic. An oval-shaped sole is attached with a turned-out seam encircling the perimeter. A sewn-down seam in the front of the foot and leg incorporates a split to facilitate cuffing the shaft over the outer boot/”bootie.” A label is sewn to each liner near the top and facing the leg in the uncuffed position. The labels measure approximately 1 ¾-inches by 1 inch and shows the brand “STONZ” in ¼-inch tall font, and under it “– CANADA –“ in 1/8-inch tall font. Two labels that show the country of origin, China, in very small letters, are sewn to the top edges. When the linings are cuffed over the top of the boots, the thick fleece and labels showing the country of origin are hidden. The applicable subheading for the Stonz Linerz will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles): uppers and parts thereof, other than stiffeners: other: other: other: other: of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 percent 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/. 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, Thomas J. Russo Director National Commodity Specialist Division