The tariff classification of shoe insoles from Japan

NY C80534 October 30, 1997 CLA-2-64:RR:NC:TA:346 C80534 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. Keizaburo Tsuji Nippon Kodo, Inc. 630 Fifth Ave. New York, NY 10020 RE: The tariff classification of shoe insoles from Japan Dear Mr.Tsuji: In your letter dated October 2, 1997, you requested a tariff classification ruling. The submitted sample is a pair of shoe insoles, identified as "Air in Soles". The insole consists of a slightly inflated vinyl plastic, bladder-like topmost layer, which is air tight and designed to allow the trapped air it contains to be redistributed along preformed chambers, as pressure is applied by the wearer's foot. This plastic, semi-flat, air filled bladder also has a thin, cemented-on, textile fabric underside layer for added durability. This insole is a composite good consisting of both plastic and textile components. Based on factors such as bulk, weight, value, or the role of the constituent materials in relation to use (i.e., providing an air filled cushion for shock absorption), it is our determination that the essential character of this item is imparted by its plastic component. The applicable subheading for this shoe insole will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are not essentially of textile materials or leather or wood, but which are of rubber and/or plastics relative to other materials. The rate of duty will be 5.3 percent ad valorem. 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 James Sheridan at 212-466-5889. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division