The tariff classification of footwear insole from Mexico

NY F81528 January 13, 2000 CLA-2-64:RR:NC:TA:347 F81528 CATEGORY: Classification TARIFF NO.: 6406.99.9000 Mr. Hans Hansen Lyn-Flex West Inc. Box 570, Red Oak Road Owensville, MO 65066 RE: The tariff classification of footwear insole from Mexico Dear Mr. Hansen: In your letter dated December 17, 1999 you requested a tariff classification ruling. The submitted sample is a footwear insole, no style number indicated. The item consists of an arched, mostly paperboard, composite material shoe insole, with a partial, somewhat flexible, rubber/plastic top frontal portion. The insole also incorporates a rigid steel shank arch support, inserted between the layers of the paperboard material. 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, the General Rules of Interpretation (GRI’s) governs classification of merchandise under the HTS, 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 paperboard 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 form or shape the insole, to cushion the foot for shock absorption), it is our determination that the essential character of this insole is imparted by the paperboard component with a steel shank. The applicable subheading for this shoe insole will be 6406.99.9000, 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 for which the essential character is not given by either wood, rubber and/or plastics, textile materials, or leather. The rate of duty will be Free. 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