CLA-2-64:S:N:N8:346 808647
Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE: The tariff classification of plastic-textile boot shafts from
Canada
Dear Mr. Fredette:
In your letter dated 3-27-95, for Rallye Footwear, you
requested a tariff classification ruling.
You submitted samples of styles 4045, 9460 and 4056, together
with their sub-components prior to assembly and information
concerning their costs, weights and surface areas.
All three styles will serve both as the lining of a rubber
boot's foot portion and as the external shaft and lining for the
portion of finished boot which will be ankle height or higher.
They will be attached to a socklining that will go under the
wearer's foot (inside the boot). All have two or three pairs of
relatively lightweight, metal D-rings, but no laces. In each case,
the lining piece, which is the largest piece by far in area, is a
foam plastic layer laminated to a textile layer which will face the
wearer's foot and leg. In styles 4045 and 9460, the textile layer
is a lightweight, slightly napped fabric. In 4056, it is a much
heavier and more substantial fabric which imitates a wooly,
sheepskin lining.
4045 and 9460 have a one high inside and outside textile
fabric collar with foam padding inside it.
The applicable subheading for the all three styles will be
6406.10.9040, Harmonized Tariff Schedule of the United States
(HTS), which provides for shoe uppers or the parts thereof, which
are less than formed uppers; which are other than stiffeners,
ornaments, braid, laces (incl. shoe laces), buttons, pompoms, or
other trimmings, or in general, most parts which could be used in
articles besides footwear; which, when they are more than external
uppers, are not essentially only of leather or of rubber
and/or plastics and contain textile materials that are
substantially more essential than any other type of material,
excluding the two just named; and in which, of the textile
materials present, the man-made fibers weigh more than the cotton
fibers, the wool and/or fine animal hair fibers or any other
single type of fiber. The general duty rate will be 8.6 per cent.
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