The tariff classification of footwear insoles from China

N009762 April 27, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Pam Escarre Marisol International, LLC 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of footwear insoles from China Dear Ms. Escarre: In your letter dated April 11, 2007, on behalf of Greatex Mills Inc., you requested a tariff classification ruling. The submitted sample is a pair of removable footwear insoles, which you describe as made of layers of “memory foam” and which you indicate is available in men’s sizes 3 -14, for use in shoes by both men and women. You state that the insole has a base layer of high density foam rubber/plastic material designed to redistribute the heel, ball and toe pressure of the foot for maximum shock absorption, a middle layer of softer rubber/plastic foam designed to reduce “shear force” and to provide comfort, and a top layer of thin textile fabric to absorb moisture. Based on characteristics such as use (for shock absorption, motion control, etc.), component weight/bulk and on the presumed greater cost of the rubber/plastics “memory” foam layers, it is the rubber/plastics material component that provides the essential character of this footwear insole. The applicable subheading for the submitted shoe insoles will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; removable insoles, heel cushions and similar articles; 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/. The submitted sample of shoe insoles is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the insoles would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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