The tariff classification of a “rocker sole” from China

N161115 May 17, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Tina Jordan Mohawk Global Statistics 152 Air Cargo Road, Suite 303 Syracuse, NY 13212 RE:     The tariff classification of a “rocker sole” from China Dear Ms. Jordan:In your electronic ruling submitted on April 18, 2011 you requested a tariff classification ruling on behalf of PW Minor & Son, Inc.The illustrative sample identified by you in descriptive literature as “Treadeasy® Rocker Wedge,” is an EVA rubber/plastic “permanent” “rocker sole” which is “sandwiched between the shoe and the sole” of the forefoot and which helps the foot to “rock” from heel to toe during the normal course of walking, thereby providing improved function or protection to the foot and ankle. The rocker sole is inserted by removing any stitching from the toe part of the shoe, pulling back the outer sole from the upper and gluing in the rocker sole between the mid and outer soles. The shoe is then reattached and allowed to dry. The applicable subheading for the rocker sole identified as “Treadeasy® Rocker Wedge” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; other than uppers and parts thereof and other than outer soles and heels, of rubber or plastics; other: 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 Stacey Kalkines at (646) 733-3042.Sincerely, Robert B. Swierupski Director National Commodity Specialist Division