The tariff classification of footwear insoles from Taiwan

NY F89349 July 19, 2000 CLA-2-64:RR:NC:TA:347 F89349 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Alice Liu Atico International USA, Inc. 501 So. Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear insoles from Taiwan Dear Ms. Liu: In your letter dated July 7, 2000, you requested a tariff classification ruling. The submitted sample, identified by you as Item #W53E9317 and called “Far Infrared Ray Insoles”, are a pair of removable shoe insoles, which come packed for retail sale in both male and female style designations. This insole consists of three components, a thin top socklining layer of polyester textile fabric, a thicker, molded and shaped cushioning layer of soft polyurethane plastic with diamond shaped cutout vent holes, and blue color foam plastic heel and toe support inserts that help to firm up the toe and heel areas. 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 textile and 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 the item described above and identified as Item #W53E9317-“Far Infrared Ray Insoles”, 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