The tariff classification of heel cushions/insoles from China.

NY L83481 April 4, 2005 CLA-2-64:RR:NC:SP:247 L83481 CATEGORY: Classification TARIFF NO.: 6406.99.30 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of heel cushions/insoles from China. Dear Ms. Marcoux: In your letter dated March 18, 2005 you requested a tariff classification ruling. The item in question is identified in your letter as “S/2 Heightening Insoles #29870.” You have provided pictures of these shoe insoles along with the description that the insoles are made primarily of a soft latex rubber approximately ½-inch thick, have a thin cotton textile facing for comfort and are primarily for use to provide cushioning for the foot as well as making the person using them ½-inch taller. We have determined that based on the bulk or weight of the latex rubber/plastics component present in this item, plus its use for adding cushioning, it is the latex rubber that imparts the essential character of these removable shoe insoles. The applicable subheading for the shoe insoles, identified as S/2 Heightening Insoles #29870, will be 6406.99.30, 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. 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