The tariff classification of a shoe insole from China

NY C81970 December 11, 1997 CLA-2-64:RR:NC:TA:346 C81970 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. Peter A. Powell C.H. Powell Company 1 Intercontinental Way Peabody, MA 01960 RE: The tariff classification of a shoe insole from China Dear Mr. Powell: In your letter dated November 21, 1997, on behalf of Franklin Sports Inc., you requested a tariff classification ruling. The submitted sample is a removable shoe insole, no style number indicated. It consists of three components, a "lower orthotic" heel cup and arch support piece, that you state is of both polyurethane and neoprene plastics, and an upper foot bed portion, which consists of both a thin cotton/polyester fabric sock lining layer and a 1/8 inch thick cushioning layer of foamed neoprene plastic. This insole is a composite good consisting of both textile and foamed plastic components. Based on factors such as bulk, weight, value, or the role of the constituent materials in relation to use (i.e., to shape the insole and to cushion the foot for shock absorption), it is our determination that the essential character of this insole is imparted by its plastic components. 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 essentially of rubber and/or plastics. 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