The tariff classification of forefoot insole pads from Taiwan.

N041531 October 28, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Francine Ramsey Hampton Direct Inc. 350 pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of forefoot insole pads from Taiwan. Dear Ms. Ramsey: In your letter dated October 3, 2008 you requested a tariff classification ruling for an item identified as “Thong Covers with Foot Support,” SKU# 66570, which are removable insole pads made of rubber/plastics material. You have provided literature describing the product as clear, flexible silicone gel-like forefoot insole pads with raised wrap-around spacers, which are inserted into sandals with toe-thong straps to help reduce friction between the toes, keep the foot from sliding around in the sandal and also to provide added cushioning support for comfort. The applicable subheading for the item identified as “Thong Covers with Foot Support,” SKU# 66570, will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear: other: removable insoles, heel cushions and similar articles: of rubber or plastics: other . 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