us-cbp-cross-rulings-hq-085341•HQ 085341: Sock lining
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 085341
December 08, 1989
CLA-2:CO:R:C:G 085341 SR
CATEGORY: Classification
TARIFF NO.: 6406.99.1540
Mr. P.F. Wegener
M.G. Maher & Company, Inc.
442 Canal St.
New Orleans, LA 70130
RE: Sock lining
Dear Mr. Wegener:
This is in reference to your letter dated August 8, 1989,
requesting tariff classification of a sock lining under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Korea was submitted.
FACTS:
The merchandise at issue is a sock lining. The lining
consists of a layer of rubber sponge with a textile layer on top
and an "arch cookie" glued to the bottom. An arch cookie is a
small piece of rubber sponge that adds a little bit of arch
support. The layer of rubber sponge provides cushioning for the
foot, and the textile layer makes it easier to place the foot
inside the shoe, it absorbs moisture from the foot and keeps the
foot from sticking to the foam.
ISSUE:
What is the classification of the sock lining at issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
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terms of the headings and any relative section or chapter notes,
provided such headings or notes do not otherwise require,
according to the remaining GRI's taken in order.
Additional Note 4 to Chapter 64, HTSUSA, states that
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 heading 6406. Heading 6406, HTSUSA, provides
for parts of footwear, removable insoles, and similar articles.
Further breakdown of tariff classification is determined by the
constituent material of the merchandise. It should be noted that
the cellular plastic foamed material is covered on one side with
fabric. In this instance a determination must be made as to
whether this combination is a textile or plastic in order to
ascertain that material which imparts the essential character to
the liner.
The Explanatory Notes constitute the official interpretation
of the tariff at the international level. The Explanatory Notes
to Chapter 39, HTSUSA, relating to plastics and textile
combinations read:
Otherwise, the classification of plastics and textile
combinations is essentially covered by Note 1(h) to Section
XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The
following products are also covered by this chapter:
. . .
(d) plates, sheets and strip of cellular plastics
combined with textile fabrics, felt or nonwovens
where the textile is present merely for reinforcing
purposes.
Legal Note 3 to Chapter 56, HTSUSA, provides in pertinent part as
follows:
Headings 5602 and 5603 cover respectively felt and
nonwovens, impregnated, coated, covered or laminated with
plastics or rubber whatever the nature of those materials
(compact or cellular).
(c) plates, sheets or strips of cellular plastics or
cellular rubber combined with felt or nonwovens,
where the textile material is present merely for
reinforcing purposes (chapter 39 or 40).
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Legal Note 2 to Chapter 59, HTSUSA, provides in pertinent
part as follows:
2. Heading 5903 applies to :
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per
square meter and whatever the nature of the plastic
material (compact or cellular), other than: . . .
5. Plates, sheets or strip of cellular plastics,
combined with textile fabric, where the textile
fabric is present merely for reinforcing purposes
(chapter 39).
The textile layer of the sock lining at issue is present for
more than reinforcing purposes. Therefore, the sock lining is
considered to be of textile material for tariff purposes.
HOLDING:
The sock lining at issue is classifiable under subheading
6406.99.1540, HTSUSA, as parts of footwear, removable insoles,
other, of other materials, of textile materials, of man-made
materials, other. The textile category number is 659, and the
rate of duty is 17 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.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
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of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference
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