The tariff classification of a boot liner from China

N246273 October 14, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alice Liu Atico International USA Inc. 501 S. Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a boot liner from China Dear Ms. Liu: In your letter dated Sept. 9, 2013, you requested a tariff classification ruling. You submitted a sample of a product you call “Women’s knitted fleece socks/Fold-over cuff rain boot style,” item #A062GA02162. We note that it is not a sock of heading 6115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hosiery and footwear without applied soles, knitted or crocheted. The item is made of 100% acrylic knit fabric. It is shaped like a boot and is meant to be worn inside a rain boot for added warmth, with the rib-knit cuff folded over the top of the boot for decorative effect. It is not worn as a sock or instead of a sock; nor is it considered part of a boot. The applicable subheading for the boot liner will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 sample will be returned. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division