The tariff classification of shoe insoles from China

NY L85006 June 9, 2005 CLA-2-64:RR:NC:SP:247 L85006 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Carolyn B. Malina Land’s End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of shoe insoles from China Dear Ms. Malina: In your letter dated May 16, 2005 you requested a tariff classification ruling. The submitted item is a removable shoe insole identified as “Women’s Orthotics,” Style #83338. The insole is comprised mainly of a concave shape molded rubber/plastic material footbed that has different types and densities of cemented in rubber/plastics materials under the front portion and to support the arch of the foot. It also has a thin layer of man-made textile fabric on top. You have provided a lab report for the composition of this insole, indicating that rubber/plastics accounts for 82.91% by weight and textiles accounts for 17.09%. We have determined that based on the bulk or weight of the three different types of rubber/plastics components present in this item, plus its use for providing cushioning and support, it is the rubber/plastics component that imparts the essential character of this removable shoe insole. The applicable subheading for the shoe insole, identified as Women’s Orthotics, Style #83338, 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. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division