CLA-2-61:RR:NC:3:353 B84875

Mr. Mark Jensen
SI Service Int'l.,Inc.
3010 77th Ave. SE. Suite 101
P.O. Box 333, Mercer Island (Seattle)
Washington 98040

RE: The tariff classification of a insulating sock from Taiwan.

Dear Mr. Jensen:

In your letter dated April 28, 1997, on behalf of McKenzie and Adams, Inc., you requested a classification ruling.

The submitted sample is a insulating sock consisting of knit cotton fabric and a acrylic lining. The item is used in rubber work boots or other similar shoes or boots. The insulating sock is used much is the same manner as a boot liner.

The applicable subheading for the insulating sock will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other, Other: Of cotton. The duty rate will be 15.2 % ad valorem.

The insulating sock falls within textile category designation 359. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division