The tariff classification of insoles from South Korea
Issued December 10, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.99.6000
Headings: 6406
GRI rules applied: GRI 3(c)
Product description
The submitted sample identified as the "Power Flow Insole", is a removable shoe insole consisting of two distinct component layer parts. It has a 1/16 inch thick grain leather faced sock lining top piece, which is cemented onto a multi-channelled and groove cut, closed cell polyurethane base portion. The item will be imported in pairs and will be enclosed in a size fitting, cone shaped cotton fabric drawstring packing bag. In response to a request for additional information, you have indicated that this insole by weight is 79% polyurethane and 21% leather. You also provided a value breakdown, stating that the leather material cost is $3.59 and the polyurethane cost is $1.63 per pair. Based on the material weight breakdowns and the costing facts that you have submitted, we consider this leather and polyurethane combination insole to constitute a composite good in which neither the leather sockliner nor the rubbery polyurethane base gives this composite item its essential character. General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS), states that when different materials make up a composite item and no single material can be said to account for the essential character of that composite item, then the item " shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In the headings under consideration (i.e., of rubber or plastics, or of leather), parts of footwear of leather would be the last to appear. Therefore,
CBP rationale
the applicable subheading for this shoe insole will be 6406.99.6000, HTS, which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are essentially of leather.
Full text
NY C81806 December 10, 1997 CLA-2-64:RR:NC:TA:346 C81806 CATEGORY: Classification TARIFF NO.: 6406.99.6000 Mr. Edward L. Hart, Jr. V. Alexander & Co., Inc. P.O. Box 30250 Memphis, TN 38118-1556 RE: The tariff classification of insoles from South Korea Dear Mr. Hart: In your letter dated November 7, 1997, (received by us on November 17, 1997) on behalf of The Sharper Image Corp., you requested a tariff classification ruling. The submitted sample identified as the "Power Flow Insole", is a removable shoe insole consisting of two distinct component layer parts. It has a 1/16 inch thick grain leather faced sock lining top piece, which is cemented onto a multi-channelled and groove cut, closed cell polyurethane base portion. The item will be imported in pairs and will be enclosed in a size fitting, cone shaped cotton fabric drawstring packing bag. In response to a request for additional information, you have indicated that this insole by weight is 79% polyurethane and 21% leather. You also provided a value breakdown, stating that the leather material cost is $3.59 and the polyurethane cost is $1.63 per pair. Based on the material weight breakdowns and the costing facts that you have submitted, we consider this leather and polyurethane combination insole to constitute a composite good in which neither the leather sockliner nor the rubbery polyurethane base gives this composite item its essential character. General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS), states that when different materials make up a composite item and no single material can be said to account for the essential character of that composite item, then the item " shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In the headings under consideration (i.e., of rubber or plastics, or of leather), parts of footwear of leather would be the last to appear. Therefore, the applicable subheading for this shoe insole will be 6406.99.6000, HTS, which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are essentially of leather. The rate of duty will be 2% ad valorem. 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 James Sheridan at 212-466-5889. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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