CLA-2-64:RR:NC:TA:347 G88865
Ms. Kortney Whalen
Cabela’s Inc.
One Cabela Drive
Sidney, NB 69160
RE: The tariff classification of a textile boot liner from Thailand
Dear Ms Whalen:
In your letter dated March 8, 2000 you requested a tariff classification ruling.
The submitted sample identified as the “Winter Range Liner Set #830150,” is a removable textile material boot liner, approximately 13 inches in height with a stitched-on closed bottom. You state in your letter that this removable liner is made entirely of man-made textile fiber material component parts and that it will always be worn inside a winter boot, where it will provide insulation and added warmth. The sample item, which has a fully closed bottom, does not have the type of sole that is intended to be worn outside of a boot and to be in contact with the ground. Nor is it of such construction as to indicate that it would normally be worn in any manner other than as a boot liner.
The applicable subheading for the item identified as the “Winter Range Liner Set #830150,” as described above, will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, uppers and parts thereof, other than stiffeners, other than formed uppers, other, of textile materials other than cotton, of man-made fibers. The rate of duty will be 5.8% ad valorem.
This item falls within textile category designation 669. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
We are returning the sample as you requested.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division