The tariff classification of removable shoe heel cushions, which will be made in Europe or the Orient.
Issued May 24, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.99.3060
Headings: 6406
Product description
The submitted sample, identified as “Gel Heel Cups” is a pair of domestically produced removable rubber/plastic heel cushions that are cup shaped at the back and molded to fit the heel of the foot.
CBP rationale
The applicable subheading for the item identified as the “Gel Heel Cups,” when of foreign origin as described above, will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles, heel cushions and similar articles, of rubber or plastics.
Full text
NY H81187 May 24, 2001 CLA-2-64:RR:NC:TA:347 H81187 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. Marc D. Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of removable shoe heel cushions, which will be made in Europe or the Orient. Dear Mr. Torrence: In your letter dated May 10, 2001, on behalf of your client Schering-Plough HealthCare Products, Inc., you requested a tariff classification ruling. The submitted sample, identified as “Gel Heel Cups” is a pair of domestically produced removable rubber/plastic heel cushions that are cup shaped at the back and molded to fit the heel of the foot. You state that this domestically produced shoe insert item is “nearly identical” to the ones that will be produced overseas. This classification ruling will presume that the foreign-made version of this removable rubber/plastic heel cushion will be very similar in shape, essentially made of all rubber/plastics and will also be a shoe insole-like insert. We note that all items of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The applicable subheading for the item identified as the “Gel Heel Cups,” when of foreign origin as described above, will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles, heel cushions and similar articles, of rubber or plastics. The rate of duty will be 5.3% ad valorem. We are returning the sample as you requested. 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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