The tariff classification of ski boot liners from Canada.

NY 890490 October 15, 1993 CLA-2-64:S:N:N8:346-ST 890490 CATEGORY: Classification TARIFF NO.: 6406.109040 Mr. Mick Blakely C.F. Liebert Inc. POB L Blaine, WA 98230 RE: The tariff classification of ski boot liners from Canada. Dear Mr. Blakely: In your letter dated 9-13-93, for Intuition Sports, you requested a tariff classification ruling. You describe the sample as: "A form replacement ski boot liner. The heat moldable foam is imported from New Zealand. This foam in laminated with a spandex fabric. This spandex is from Canada. This product is then die stamped and sewn together. Heat is applied to the finished product while the customer is wearing it. This causes the foam to form a mold around the customers foot." We note that the fabric is laminated to both sides of the foam. In response to our rejection letter dated 9-1-93, you provided the following cost breakdown supplied by Rob Watt of Intuition Sports: COST BREAKDOWN ON INTUITION FOAM LINERS MATERIAL AND LABOUR ULTRALON FOAM COST PER PAIR $6 (CAN) COUNTRY OF ORIGIN NEW ZEALAND 4-WAY STRETCH FABRIC 3M 77 LAMINATING ADHESIVE $6 (CAN) $3 (CAN) CANADA CANADA/USA CONTRACT DIE STAMPING (LABOUR) SPRAYING ADHESIVE (LABOUR) GLUE BOTTOM SEAM (LABOUR) TOP & BOTTOM STITCH (LABOUR) CONTRACT SILK SCREENING (LABOUR) PACKAGING (MATERIAL) $1.50(CAN) $1.00(CAN) $2.00(CAN) $3.00(CAN) $1.00(CAN) $1.00(CAN) TOTAL $24.50 Based on this cost breakdown, this item meets Candian cost requirements in HTS Gen Note 3-c-vii-R-12-bb for reduced duty under the Canada Free - Trade Agreement (CFTA). We do note that many of the cost claims appear to be highly unusual for this item, e.g., $2 (CAN) for the labor to "glue bottom seam", so the Customs port of entry will likely require substantiation or documentation to confirm the cost figures you have submitted. The applicable subheading for the sample replacement liner will be 6406.109040, Harmonized Tariff Schedule of the United States (HTS), which provides for inter-alia, upper linings whose essential character is supplied by a textile material whose fibers, by weight, are predominately man-made. The rate of duty will be 9 percent. Goods classifiable under subheading 6406.10.9040, HTS, which have originated in the territory of Canada, will be entitled to a 4.5 percent rate of duty under the CFTA upon compliance with all applicable regulations. 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