The tariff classification of bunion and heel gel pads from Vietnam.

N032671 July 25, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of bunion and heel gel pads from Vietnam. Dear Ms. Ramsey: In your letter dated July 2, 2008, you requested a tariff classification ruling. SKU 65040 is a set of 12 bunion and heel pads composed of gel-like thermoplastic elastomers. The bunion pads are concave oval pads measuring approximately 1 inch long, 3/4 inch wide and 1/8 inch high. They are designed to be placed over a bunion to protect and cushion the area and to provide relief from the pain caused by shoe pressure. The heel pads are rectangular pads with slightly rounded corners, measuring approximately 2 inches long, 1-1/4 inches wide and 1/8 inch high. They are designed to absorb pressure and protect the back of the heels against blisters. The bunion pads and heel pads are removable and reusable. The applicable subheading for the set of bunion and heel pads, SKU 65040, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division