The tariff classification of a removable insole from China.

NY I85270 August 22, 2002 CLA-2-64: RR: NC: TA: 347 I85270 CATEGORY: Classification TARIFF NO.: 6406.99.30 Mr. Mat Gdowski Oakley, Incorporated One Icon Foothill Ranch, CA 92610 RE: The tariff classification of a removable insole from China. Dear Mr. Gdowski: In your letter dated August 12, 2002, you requested a tariff classification ruling. The submitted sample identified as Strobel Board Insole, Part No.87-886, is an approximately 1/8-inch thick combination of woven textile material fused to a layer of rubber/plastic foam. You state that the rubber/plastic foam component makes up over 60% of the insole. The woven textile material layer and the rubber/plastic foam are both important in the determination of the essential character of the insole. In such cases when a composite good such as this cannot be classified by a "most specific description" nor "essential character", Rule 3(c) of the General Rules of Interpretation dictates that, "they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case the rubber/plastic heading (HTS 6406.99.30) appears after the textile heading (6406.99.15). Therefore, the applicable subheading for the Strobel Board Insole, Part No.87-886, will be 6406.99.30, HTS, which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are rubber and/or plastics. The rate of duty will be 5.3% ad valorem. We also note that the submitted insole(s) is/are not marked with the country of origin. Therefore, if imported as is, the insole submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the insole would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division