The tariff classification of arch pads from Vietnam

N164682 June 6, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Janet Pendris Hampton Direct, Inc.291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE:     The tariff classification of arch pads from Vietnam Dear Ms. Pendris:In your letter dated April 27, 2011 you requested a tariff classification ruling.The submitted samples identified as item #69660, are four “gel arch pads” which consists of TPR rubber/plastics. The literature provided by you describes these pads as being soft and flexible and are inserted into the arch of the shoe for support, thereby preventing arch aches and pains. The applicable subheading for the gel arch pads identified as item #69660, 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 Stacey Kalkines at (646) 733-3042.Sincerely, Robert B. Swierupski Director National Commodity Specialist Division