The tariff classification of wool insoles from Italy

N033020 July 23, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.1580 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of wool insoles from Italy Dear Ms. Ramsey: In your letter dated July 2, 2008, you requested a tariff classification ruling for an item identified as 35 Below Wool Insoles (16740/1 & 16745/2). The sample is a pair of removable insoles with an approximately ¼” layer of “100% Italian Wool” and a latex backing. The applicable subheading for the insoles will be 6406.99.1580, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for parts of footwear: other: removable insoles, heel cushions and similar articles’ of textile materials, other. The rate of duty will be 14.9 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division