The tariff classification of Air Bolster Sole from Taiwan.

N035033 August 13, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of Air Bolster Sole from Taiwan. Dear Ms. Ramsey: In your letter dated July 15, 2008, you requested a tariff classification ruling for an item identified as Air Bolster Sole (24670). The submitted sample is a pair of removable rubber/plastics insole/foot pads designed to be worn inside footwear for comfort or foot support. The applicable subheading Air Bolster Sole (24670) 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: other : of rubber or 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division