HQ 083865: Classification of a boot liner

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083865

                                    June 14, 1989



          CLA-2:CO:R:C:G  083865  SR

          CATEGORY:  Classification

          TARIFF NO.:  6406.10.8040

          Mr. V. E. Bondi
          John V. Carr & Son, Inc.
          P.O. Box 33479
          Detroit, Michigan 48232-5479

          RE: Classification of a boot liner

          Dear Mr. Bondi:

                This is in reference to your letter dated February 15,
          1989, requesting the tariff classification of a boot liner
          produced in Canada under the Harmonized Tariff Schedule of the
          United States Annotated (HTSUSA).

          FACTS:

                The merchandise at issue is a boot liner.  It is composed
          of a knitted polyester fabric cut to length and sewn on one end.
          The liner becomes an integral part of the boot that serves as a
          lining or interlining.  It is used in the injection molding
          processing to assist in removal of the boot off the mold.

          ISSUE:

                Whether the boot liner is classifiable as part of an upper.

          LAW AND ANALYSIS:

                Subheading 6406.10, HTSUSA, provides for parts of footwear,
          uppers and parts thereof.  The liners at issue become a part of
          the boot and they act as a lining for the entire foot.  However,
          Additional U.S. Note 4 to Chapter 64 states that for the purposes
          of this chapter footwear uppers whether or not affixed to inner
          soles or other sole components (but without outer soles) are to
          be classified as footwear uppers in subheading 6406.10, HTSUSA.
          According to this note the boot liners are considered part of the
          upper even though they encompass the entire foot.  











                                         -2-

                HRL 083796 dated April 26, 1989, dealt with a removable
          liner for a boot.  This liner was classified under subheading
          6406.10, HTSUSA, as parts of footwear, uppers and parts thereof.
          This liner also encompassed the entire foot.

          HOLDING:

                The merchandise at issue is classifiable under subheading
          6406.10.80.40, HTSUSA, which provides for parts of footwear,
          uppers and parts thereof, other, other, other, of textile
          materials other than cotton, of man-made fibers.  The textile
          category number is 669.  The rate of duty, if this merchandise is
          considered "goods originating in the territory of Canada", is 8.1
          percent ad valorem under the special duty rate column.  Otherwise
          the merchandise is dutiable at the rate of 9 percent ad valorem.

                Due to the changeable nature of the statistical annotation
          (the ninth and tenth digits of the classification) and the
          restraint (quota/visa) categories, you should contact your local
          Customs office prior to importation of this merchandise to
          determine the current status of any import restraints or
          requirements.

                                              Sincerely,




                                              John Durant, Director
                                              Commercial Rulings Division