Classification of heel grips.

NY 851004 April 17, 1990 CLA-2-64:S:N:N3D:346 M 851004 CATEGORY: Classification TARIFF NO.: 6406.99.60 Mr. Robert E. Heinl A. B. Contracting Corporation P.O. Box 506 Oyster Bay, New York 11771 RE: Classification of heel grips. Dear : Mr. Heinl: In your letter dated March 26, 1990, you requested a tariff classification ruling on a pair of heel grips, from West Germany. The item submitted is identified as Article 403, "Bama Sling-Stop" heel grips. By visual examination, we take this to be leather strips with self adhesive backing material. Per the sample and the statements on the packaging, the heel grips are designed for sling-back shoes and sandals to prevent the shoes from slipping up and down while walking. We believe the leather gives the heel grips their essential character. We note that you have stated that all country of origin requirements will be met when the subject merchandise is imported. We are returning the sample as requested. The applicable subheading for the heel grips described above will be 6406.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for removable insoles, heel cushions, and similar articles of leather. The duty rate will be 5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport