The tariff classification of shoe insoles from China

NY L84794 May 25, 2005 CLA-2-64:RR:NC:SP:247 L84794 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of shoe insoles from China Dear Ms. Marcoux: In your letter dated May 2, 2005 you requested a tariff classification ruling. The submitted sample is a pair of molded silicone rubber/plastic removable shoe insoles, approximately 5-inches long. The item is identified as the “S/2 High Heel Insoles #29880” and it is intended to add cushioning for the wearer’s foot when used in women’s high heel shoes. The applicable subheading for these shoe insoles identified as the “S/2 High Heel Insoles #29880” 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. 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