The tariff classification of removable insoles with magnets from China.

NY C88728 June 24, 1998 CLA-2-64:RR:NC:TA:347 C88728 CATEGORY: Classification TARIFF NO.: 6406.99.90 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of removable insoles with magnets from China. Dear Ms. Denny: In your letter dated June 2, 1998 you requested a classification ruling for two styles of removable insoles on behalf of your client , J.B. Research Inc.. You state that both insoles will be implanted with magnets and imported by the pair. The first type of insole is made of synthetic resin. You describe the surface of the first style as "rugged" with "reflex points" which serve to stimulate and massage the feet. Eight magnets are implanted into fitted pouches of the same synthetic resin material which are located in various areas of each insole. The second type of insole is a latex foam cushion insole. Your sample does not include magnets but, you explain that it will be imported in shipments which will include eight magnets implanted into each insole. Removable insoles are provided for "eo nominee" in Harmonized Tariff Schedule of the United States (HTS) heading 6406 which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles): removable insoles, heel cushions and similar articles, and parts thereof. Classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Since we assume that these articles will be purchased by consumers for the possible therapeutic value of the attached magnets, we believe that the essential character of the insoles is imparted by the magnets. The insoles at issue are classified under subheading 6406.99.90, which provides for parts of footwear: removable insoles, other, of other materials, other. The rate of duty is 3.6 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Robert Swierupski Director, National Commodity Specialist Division