K84088 K8 Ruling Active

The tariff classification of footwear parts from China.

Issued March 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6406.10.9040

Headings: 6406

Product description

You state that the liner is composed of Thinsulate ® and other synthetic materials.

CBP rationale

The applicable subheading for TG0403 pac-boot replacement liner will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS) which provides for parts of footwear, other, uppers and parts thereof, other, of textile materials other than cotton, of man-made fibers.

Full text

NY K84088 March 17, 2004 CLA-2-64:RR:NC:247:K84088 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Ms. Margaret McLain Beijing Trade, LLC 900 2nd Street, NE Suite 309 Washington, DC 20002 RE: The tariff classification of footwear parts from China. Dear Ms. McLain: In your letter dated March 10, 2004, you requested a tariff classification ruling for an item described as TG0403, a pac-boot replacement liner intended to be sold separately to replace worn out liners. You state that the liner is composed of Thinsulate ® and other synthetic materials. The applicable subheading for TG0403 pac-boot replacement liner will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS) which provides for parts of footwear, other, uppers and parts thereof, other, of textile materials other than cotton, of man-made fibers. The general rate of duty will be 4.5 percent ad valorem. These items fall within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Bureau of Customs and Border Protection, which is available for inspection at your local CBP office. 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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