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N162557 N1 Ruling Active

The tariff classification of parts of footwear from Russia

Issued May 24, 2011 by U.S. Customs and Border Protection.

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N1 N162557 (May 24, 2011)

Tariff classification

HTS codes: 6406.10.9020

Headings: 6406

Product description

The illustrative sample identified by you in descriptive literature as an unlined seamless “Valenki boot,” is a bootie liner made of very thick 100% felted sheep’s wool with no outer sole. Although

CBP rationale

The applicable subheading for style name “Valenki boot,” a bootie liner will be 6406.10.9020, HTSUS, which provides for parts footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of wool or fine animal hair.

Full text

N162557 May 24, 2011 CLA-2-64:OT:RR:NC:N4:447 Ms. Michele R. Lysik Bran & Sceolan Designs, LLC 380 Merrow Road Coventry, CT 06238 TARIFF NO.: 6406.10.9020 RE: The tariff classification of parts of footwear from Russia Dear Ms. Lysik: In your electronic ruling request submitted on April 26, 2011 you requested a tariff classification ruling. The illustrative sample identified by you in descriptive literature as an unlined seamless “Valenki boot,” is a bootie liner made of very thick 100% felted sheep’s wool with no outer sole. Although you state that this item is unique to Russian culture and is primarily worn as a “boot” on thick snow, it is excludable as footwear pursuant to Note 1(b) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS), which states in pertinent part; “This chapter does not cover: Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (section XI).” Consequently, it cannot be classified as footwear under headings 6401-6405 and will be classified elsewhere under heading 6406 as “parts of footwear.” The applicable subheading for style name “Valenki boot,” a bootie liner will be 6406.10.9020, HTSUS, which provides for parts footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of wool or fine animal hair. 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/. With regard to its proper marking with the country of origin, the Code of Federal Regulations (C.F.R.) section 134.11 states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." The merchandise in this ruling is not subject to the application of a free trade program/agreement. 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, Robert B. Swierupski Director National Commodity Specialist Division

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