The tariff classification of parts of footwear from Taiwan

N035504 August 22, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.10.6000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of parts of footwear from Taiwan Dear Ms. Ramsey: In your letter dated August 6, 2008 you requested a tariff classification ruling for an item identified as “Set/4 Gel Shoe Strap Strips,” SKU #65070. The item is described as a set of four 100% silicone plastic strips that attach to the inside of sandal straps to protect the wearer’s heel from getting painful blisters by keeping the straps from slipping down the back of the heels. These clear slim-line strips blend in with the straps and attach to the inside of sandal uppers by means of an adhesive. The applicable subheading for the item identified as “Set/4 Gel Shoe Strap Strips,” SKU #65070, will be 6406.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners; of rubber or plastics. The rate of duty will be Free. 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