The tariff classification of a removable shoe insole from China

NY E84222 August 25, 1999 CLA-2-64:RR:NC:TA:347 E84222 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. Mike Leahy N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a removable shoe insole from China Dear Mr. Leahy: In your letter dated July 27, 1999, on behalf of Rallye Footwear Inc., you requested a tariff classification ruling. The submitted sample is a removable insole, no style number indicated. It consists of a thin polyester fabric sockliner cemented onto a ¼-inch thick, molded cup shaped foam plastic base. Removable insoles are provided for in the Harmonized Tariff Schedules of the United States (HTS) heading 6406, which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles): removable insoles, heel cushions and similar articles. Additionally, classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI’s), taken in order. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. This insole is a composite good consisting of 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 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 similar articles, and which are essentially of rubber and/or plastics. The rate of duty will be 5.3% ad valorem. We are returning the sample as you requested. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division