The tariff classification of a partial sole from Japan.
Issued August 1, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.99.9000
Headings: 6406
Product description
A piece of abrasive material consisting of natural or artificial abrasive powder or grain on a base of material using a rubber or plastic binder, is glued to a rubber pad. The rubber pad, most of which is covered by the abrasive material, is basically trapezoid in shape with a base of 2 1/2 inches in width and a height of 3 inches. At the top and bottom of the pad are rubber loops. These loops are attached to the pad by four metal bands. The loops are designed to be stretched over the back and front of the wearer's shoe. The pad is designed to be positioned below a portion of the sole, under the ball of the wearer's foot. The abrasive material, which is provided for in Chapter 68 of the Harmonized Tariff System, covers all but an 1/8 inch border of the rubber pad. The abrasive material is present to prevent skidding, which is the purpose of the sample that you have submitted. Therefore, it is our opinion that the abrasive material gives the sample its essential character and that the whole item should be considered to be of abrasive material.
CBP rationale
The applicable subheading for the "No-Slips", will be 6406.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear; which are not parts of uppers; whose essential character is given by a single type of material other than wood, rubber and/or plastics, textile materials, or leather; and which are other than nails, ornaments, or other parts which could be used in articles besides footwear.
Full text
NY 864925 August 1, 1991 CLA-2-64:S:N:N3D:346 Y 864925 CATEGORY: Classification Parts of Footwear. TARIFF NO.: 6406.99.9000 Mr. Thomas Painter Tom's Trading Post 76 Ship Avenue #14 Medford, Ma 02155 RE: The tariff classification of a partial sole from Japan. Dear Mr. Painter: In your letter dated July 8, l991, you requested a tariff classification ruling. The sample submitted, which you call "No-Slips" is a removable abrasive pad designed to give traction to shoes in bad weather. A piece of abrasive material consisting of natural or artificial abrasive powder or grain on a base of material using a rubber or plastic binder, is glued to a rubber pad. The rubber pad, most of which is covered by the abrasive material, is basically trapezoid in shape with a base of 2 1/2 inches in width and a height of 3 inches. At the top and bottom of the pad are rubber loops. These loops are attached to the pad by four metal bands. The loops are designed to be stretched over the back and front of the wearer's shoe. The pad is designed to be positioned below a portion of the sole, under the ball of the wearer's foot. The abrasive material, which is provided for in Chapter 68 of the Harmonized Tariff System, covers all but an 1/8 inch border of the rubber pad. The abrasive material is present to prevent skidding, which is the purpose of the sample that you have submitted. Therefore, it is our opinion that the abrasive material gives the sample its essential character and that the whole item should be considered to be of abrasive material. The applicable subheading for the "No-Slips", will be 6406.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear; which are not parts of uppers; whose essential character is given by a single type of material other than wood, rubber and/or plastics, textile materials, or leather; and which are other than nails, ornaments, or other parts which could be used in articles besides footwear. The duty rate will be 18% 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
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