The tariff classification of footwear heel and foot cushions from China.

NY M83077 May 23, 2006 CLA-2-64:RR:NC:SP:247 M83077 CATEGORY: Classification TARIFF NO.: 6406.99.30 Mr. Mickey Green Commonwealth Hosiery Mills, Inc. 4964 Island Ford Rd. P.O. Box 939 Randleman, NC 27317-0939 RE: The tariff classification of footwear heel and foot cushions from China. Dear Mr. Green: In your letter dated April 25, 2006 you requested a tariff classification ruling. The submitted five samples are all described as foot pads to be worn inside a shoe and are intended to provide extra padding and comfort for the wearer. The five samples are identified as Style 61-Ball of Foot Pad, Style 62-Bottom of Heel Pad, Style 63-Back of Heel Pad, Style 65-Strap Pads for under sandal straps, and Style 66-Instep Pads. All of the five sample items are essentially made of thin, cut to shape pieces of soft, foam rubber/plastics materials and all have a self-adhesive rubber/plastics material on one side for attaching to an inside surface on a shoe. The five samples are all shaped and sized to fit inside a shoe, come in pairs, and are designed to provide added cushioning under or behind the wearer’s feet. The applicable subheading for the five sample items, identified as Style 61-Ball of Foot Pad, Style 62-Bottom of Heel Pad, Style 63-Back of Heel Pad, Style 65-Strap Pads for under sandal straps, and Style 66-Instep Pads, will be 6406.99.30, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that these five removable insole/heel cushions or pads are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, these footwear items will 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