The tariff classification of removable boot liners from China

N240642 April 30, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of removable boot liners from China Dear Mr. Spano: In your letter dated April1, 2013 you requested a tariff classification ruling on behalf of Hunter Boot USA LLC. The sample submitted with your letter was examined and returned. The Hunter brand boot liners are assembled by sewing, measure 17 inches tall, and are made from 100 percent polyester fleece. Although the liners are called “Fleece Welly Socks,” they are not meant to be worn as socks, or independent from boots. After insertion into the boots, the top of the liners are cuffed over the boots to reveal the “HUNTER” labels. The applicable subheading for the boot liners 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