HQ 084360: Tariff classification of felt boot liners manufactured in Korea

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 084360

                                    June 21, 1989


          CLA-2  CO:R:C:G  084360

          CATEGORY: Classification

          TARIFF NO.: 6406.10.8020; 6406.10.8040

          Mr. Anthony Y. Kim
          Vice President
          Top Line Manufacturing  Co.
          Passaic Industrial Center
          Building 1F, 90 Dayton Avenue,
          Passaic, New Jersey 07055

          RE: Tariff classification of felt boot liners manufactured in
              Korea

          Dear Mr. Kim

                Your letter dated March 23, 1989, addressed to our New York
          office concerning the tariff classification of felt boot liners
          produced in Korea, has been referred to this office for a direct
          reply to you. Samples of the felt liners were submitted for
          examination

          FACTS:

                The boot liners involved measure approximately 9 inches
          high and are constructed of textile (felt) uppers and bottoms.
          You state that the composition of style #FL-1 is 80 percent wool
          and 20 percent rayon  You also state that the composition of
          style #FL-2 is 80 percent rayon and 20 percent wool. It is
          assumed that these percentages are in terms of weight of the
          textile materials. Each of the samples has a small triangular
          shaped guard made of plastic at the base of the vertical slit in
          the front. It is our observation that the vulnerable nature of
          the felt material shows that these liners are not intended for
          use as normal footwear and are meant to be used solely as liners.

          ISSUE:

                Are the felt liners parts of uppers or are they parts of
          footwear for tariff purposes?
















                                         -2-

          LAW AND ANALYSIS:

                Since the felt bottom will be in contact with the top of
          the sole of the boot, and not the ground, it is not an "outer
          sole" for tariff purposes. Explanatory Note (C) to Chapter 64,
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), provides in pertinent part that "[t]he term 'outer
          sole' as used in headings 64.01 to 64.05 means that part of the
          footwear (other than an attached heel) which, when in use, is in
          contact with the ground."

                Section Xl, Note 2(A), HTSUSA, states that "[g]oods
          classifiable in chapters 50 to 55 or in heading 5809 or 5902 and
          of a mixture of two or more textile materials are to be
          classified as if consisting wholly of that one textile material
          which predominates by weight over each other single textile
          material."

                Subheading Note 2(A) to Section XI, HTSUSA, states that
          [p]roducts of chapters 56 to 63 containing two or more textile
          materials are to be regarded as consisting wholly of that textile
          material which would be selected under note 2 to this section for
          classification of a product of chapters 50 to 55 consisting of
          the same textile materials

                Additional U.S. Rule of Interpretation 1(d), HTSUSA,
          provides that "the principles of section XI regarding mixtures of
          two or more textile materials shall apply to the classification
          of goods in any provision in which a textile material is named.

                It should be understood that Section XI, Note 2(A) applies
          to only material and only to the chapters listed therein while
          Subheading Note 2(A) to Section XI makes Section Note 2(A)
          applicable to articles of textile material classifiable in
          Section XI.  Further, Additional U.S. Rule of Interpretation 1(d)
          then makes Subheading Note 2(A) applicable to textile articles
          outside Section XI. Consequently, we will treat both liners as if
          they consist entirely of either wool or rayon, but not both.

                In view of the foregoing, it is our position that style
          FL-1 is classifiable under subheading 6406.10.8020, HTSUSA,
          as parts of footwear, uppers and parts thereof, other,
          other, other, of textile materials other than cotton, of wool
          or fine animal hair.  Style FL-2 is classifiable under
          subheading 6406.10.8040, HTSUSA, as parts of footwear, uppers
          and parts thereof, other, other, other, of textile materials
          other than cotten, of man-made fibers.















                                         -3-
          HOLDING:

                Style FL-1 is classifiable under subheading 6406.10.8020,
          HTSUSA, and dutiable at the rate of 9 percent ad valorem.  The
          applicable textile category is 469.

                Style FL-2 is classifiable under subheading 6406.10.8040,
          HTSUSA, and dutiable at the rate of 9 percent ad valorem.  The
          applicable textile category is 669.

                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.

                All labels required by the "Wool Act" must be properly
          affixed to and appear on Style FL-1.  It appears that the present
          marking is not adequate, because this liner appears to be of
          reprocessed wool, but there is no indication of that fact on the
          label.
                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division



































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