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The tariff classification of insoles from Taiwan.
Issued September 11, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J88251 (September 11, 2003)
Tariff classification
HTS codes: 6406.99.30
Headings: 6406
Product description
” The submitted sample is a removable insole with molded rubber/plastics and textile layers.
CBP rationale
The applicable subheading for the insoles will be 6406.99.30 (HTS) 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; gaiters, leggings and similar articles, and parts thereof, other, other, of rubber or plastics, other.
Full text
NY J88251 September 11, 2003 CLA-2-64:RR:NC:347:J88251 CATEGORY: Classification TARIFF NO.: 6406.99.30 Ms. Cindy Arth Acor Orthopaedic, Inc. 18530 S. Miles Pkwy. Cleveland, OH 44128 RE: The tariff classification of insoles from Taiwan. Dear Ms. Arth: In your letter dated August 22, 2003, you requested a tariff classification ruling for an item you refer to as “Sole Defense Foot Orthotics.” The submitted sample is a removable insole with molded rubber/plastics and textile layers. You state that they are made of approximately 50% EVA (Ethyl Vinyl Acetate) and 50% Polyurethane with a fabric cover. The retail package indicates that the insole is “anti-odor, thermodynamic anti-microbial.” The applicable subheading for the insoles will be 6406.99.30 (HTS) 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; gaiters, leggings and similar articles, and parts thereof, other, other, of rubber or plastics, other. The applicable rate of duty will be 5.3 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 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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