CLA-2 CO:R:C:G 086055 JS
TARIFF NO: 6117.80.0035
Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Neoprene Boot Liners
Dear Mr. O'Neill:
This is in reply to your letter of October 17, 1989, on
behalf of Nelson/Weather-Rite, requesting classification of
neoprene boot liners imported from Taiwan. A sample of the
merchandise was submitted for inspection.
FACTS:
The sample at issue, model no. 2308, is a reversible ankle-
high boot liner composed of neoprene laminated between two layers
of nylon jersey. The neoprene and nylon jersey materials weigh
80 percent and 20 percent respectively. A seam runs along the
front center, in the back, and around the edge of the sole. One
side of the boot fabric has a camouflage design, and the other is
a solid brown color.
ISSUE:
What is the proper classification of this merchandise under
the Harmonized Tariff Schedule of the United States Annotated,
(HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI), taken in order.
GRI 1 provides that classification is to be determined first in
accordance with the terms of the headings of the tariff and any
relevant section or chapter notes.
Chapter 64, which provides for footwear, excludes the boot
liner at issue pursuant to General Explanatory Note (C), which
specifies that the term "outer sole" means that part of the
footwear which is in contact with the ground. Although the
merchandise at issue has an applied sole (a separate piece of the
same material as the upper), this sole will be in contact with
the top of the sole of the boot rather than the ground. In
addition, the fabric layer is too delicate for outdoor use to be
considered an outer sole. Therefore, we consider the liner's use
as separate footwear to be feasible, but fugitive.
The boot liner is also excluded from consideration as parts
of footwear under heading 6406 since we presume that it will not
remain in the boot when the foot is removed. The camouflage
print on one side of the liner and its snug fitting design
further suggest that it was not meant to be left in the boot
after use.
Therefore, this merchandise is classified as other made up
clothing accessories under heading 6117, HTSUSA.
HOLDING:
The neoprene boot liner is classified under subheading
6117.80.0035, HTSUSA, which provides for other made up clothing
accessories, knitted or crocheted; knitted or crocheted parts of
garments or of clothing accessories: other accessories, of man-
made fibers, other, textile category 659. The applicable rate of
duty is 15.5 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 correct status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Operations Division