The tariff classification of removable insoles from China, Korea and Vietnam.

N036742 September 10, 2008 CLA-2-64:OT:RR:E:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Robin Delaney Achieve o2 LLC 59 Park Street Beverly, MA 01915 RE: The tariff classification of removable insoles from China, Korea and Vietnam. Dear Ms Delaney: In your letter dated August 27, 2008 you requested a tariff classification ruling for removable footwear insoles identified by a pictorial representation as “Scotts Diabetic Insoles” for men and women. You have also provided some additional photos that depict cross sectional views of the insole material layering and a statement of the insole’s material composition, but no actual samples. You describe the insoles as having a top layer or cover of textile fabric that constitutes about 10% of the total insole thickness. You also state that the balance of the insole is constructed of “polyurethane and EVA foam of various thickness (on average 1/8 thick) and or polyurethane or EVA foam with plastic arch supports/ plugs etc.” We will presume what you have presented in your submitted description and/or photographs is accurate. Based on characteristics such as use (for shock absorption, cushioning, motion control, support, etc.), component weight/bulk and on the presumed greater cost of the rubber/plastics material layers, rubber/plastic arch supports and rubber/plastic plugs present, it is the rubber/plastics component that provides the essential character of this footwear insole. The applicable subheading for the item “Scotts Diabetic 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/. 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