The tariff classification of boot liners from China.

N187415 November 3, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6406.10.9040 Ms. Judith L. Haggin J.L. Haggin & Associates Co. 1225 N.W. Murray Road, Suite 201 Portland, OR 97229 RE:     The tariff classification of boot liners from China.Dear Ms. Haggin:In your electronic ruling request submitted on October 4, 2011 you requested a tariff classification ruling on behalf of your client, Asia Direct Investments, LLC. The illustration of a sample (no style name provided) is described by you in descriptive literature as two pieces of boot liners (top and bottom) made of 82% synthetic man-made fibers and 18% wool. You state that these liner pieces will be imported separately in bulk for future production in the U.S. of removable boot liners. Since a removable boot liner is considered part of an upper, we disagree with your suggested classification under subheading 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other than uppers and parts thereof. The applicable subheading for both the top and bottom liner pieces will be 6406.10.9040, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The general 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/. Subheading 6406.10.9040, HTSUS, falls within textile category 669. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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