860514 86 Ruling Active

The tariff classification of fabric boot shafts from Taiwan.

Issued March 8, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6406.10.9040

Headings: 6406

Product description

Four samples, 7002, 7020, 7099 and 7080, were sent. We assume all will be stitched to rubber boot bottoms to be the fabric shafts in the finished boots. Two have "velcro" type closures. None have any shoe laces present. Per your reply to the "invoice requirements" for footwear parts, the textile of their external surfaces is 100% man-made. We assume from your inquiry that no other components of the finished boots will be in the same shipments imported into the United States.

CBP rationale

The applicable subheading for all four samples will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for upper parts in which the textile layer on the external surface is, by weight, predominantly man-made fibers.

Full text

NY 860514 MARCH 8,1991 CLA-2-64:S:N:N3:D 346 SM 860514 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Ms. Gloria Columbe A.N. Deringer 30 West Service Road Champlain, NY 12919-9703 RE: The tariff classification of fabric boot shafts from Taiwan. Dear Ms. Columbe: In your letter dated February 13, 1991, on behalf of Rallye Footwear, you requested a tariff classification ruling. Four samples, 7002, 7020, 7099 and 7080, were sent. We assume all will be stitched to rubber boot bottoms to be the fabric shafts in the finished boots. Two have "velcro" type closures. None have any shoe laces present. Per your reply to the "invoice requirements" for footwear parts, the textile of their external surfaces is 100% man-made. We assume from your inquiry that no other components of the finished boots will be in the same shipments imported into the United States. The applicable subheading for all four samples will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for upper parts in which the textile layer on the external surface is, by weight, predominantly man-made fibers. The rate of duty will be 9 percent ad valorem. This HTS falls within textile category designation 669. Based upon international textile trade agreements, products of Taiwan are subject to visa/quota. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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