The tariff classification of removable insoles from China.

N042125 November 3, 2008 CLA-2-64:OT:RR:E:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. Bernd Millien Oasis Footwear 5148 Peach Street, #327 Erie, PA 16509 RE: The tariff classification of removable insoles from China. Dear Mr. Millien: In your e-mail letter dated October 19, 2008 you requested a tariff classification ruling for removable footwear insoles identified only as an “insole/insert” from China that you indicate is developed for “diabetic” patients and/or shoes, and that you state will be sold in pairs separately from shoes. You have provided a photo of the “Oasis” insole, depicting the cross sectional view of the insole material layering and a statement of the insole’s material composition, but no actual samples or identifying style number. You describe this “Oasis” insole as having a top layer of a textile “microfibre” fabric material. You also state that the balance of the insole is constructed of a layer of “Plastazote or EVA (heat moldable)” plastic, a thicker layer of “PU (polyurethane) foam rubber/plastics material and a third layer that you indicate is “2xGel Inserts” of rubber/plastics material. We will presume what you have presented in your submitted description and illustrative photograph is accurate. Based on characteristics such as use (for cushioning, shock absorption, support, etc.), component weight/bulk and on the presumed greater cost of the rubber/plastics material layers, it is the rubber/plastics component that provides the essential character of this removable shoe insole. The applicable subheading for the removable “Oasis” shoe insole described above 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