The tariff classification of heel cushions/insoles from Spain.

NY J85020 June 11, 2003 CLA-2-64:RR:NC:TA:347 J85020 CATEGORY: Classification TARIFF NO.: 6406.99.3060 ; 6406.99.6000 Ms. Theresa Marino Euro Cargo Express 154-09 146 Ave. Jamaica, NY 11434 RE: The tariff classification of heel cushions/insoles from Spain. Dear Ms. Marino: In your letter received May 28, 2003, on behalf of Meramec Corp., you requested a tariff classification ruling for two sample items that you identify as heel cushions. The submitted items, no style numbers indicated, are both similar shaped removable partial shoe insoles that have been molded to a shape and formed to provide added arch support and some cushioning for the foot and heel. You identify one sample as “Uncovered” and state that its material breakdown is 73% rubber, 26% cork and 1% cotton net. Visual examination of this heel cushion/insole, which is approximately 7-inches long, indicates that it is a one-piece molded conglomerate item essentially of rubber. We have determined that based on your material percentages of the bulk or weight of the rubber component present plus its use for adding cushioning, it is the rubber that impart the essential character of this item. The second sample heel cushion/insole is also approximately 7-inches long and you have identified this item as “Covered.” You state that its material breakdown percentages are 51% rubber, 18% cork, 1% cotton net, 10% split suede leather and 20% top leather. Visual examination of this heel cushion/insole indicates that it consists of a molded and shaped rubber core that is covered by a grain leather layer on top and a suede leather layer on bottom. We have determined that both the leather and the rubber components present equally merit consideration in the essential character of this heel cushion/insole. In such cases when a composite good cannot be classified by a “most specific description” nor “essential character”, Rule 3(c) of the General Rules of Interpretation (GRI) dictates that “they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” In this case, a leather heel cushion/insole (HTS 6406.99.60) appears after a rubber heel cushion/insole (HTS 6406.99.30). The applicable subheading for the “Uncovered” heel cushion/insole item 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 of rubber or plastics. The rate of duty will be 5.3% ad valorem. The applicable subheading for the “Covered” heel cushion/insole item will be 6406.99.6000, HTS, which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are of 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division