The tariff classification of a shoe insole from China

NY C85106 March 31, 1998 CLA-2-64:RR:NC:TA:347 C85106 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. John B. Pellegrini Ross & Hardies 65 East 55 Street New York, NY 10022-3219 RE: The tariff classification of a shoe insole from China Dear Mr. Pellegrini: In your letter dated March 5, 1998, on behalf of The Rockport Company, you requested a tariff classification ruling. The submitted sample is a removable shoe insole, no style number indicated. It consists of three components, an upper foot bed portion, which has both a thin woven polyester fabric sock lining component layer and a molded 1/8 inch thick cushioning layer of foamed rubber/plastic, plus an added 1/8 inch thick rubber/plastic heel pad piece, which is separately glued on under the heel. Additionally, you state in your letter that the rubber/plastic portions represent 70 percent of the total weight of the insole. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division