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The tariff classification of shoe insoles from China
Issued May 25, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L84794 (May 25, 2005)
Tariff classification
HTS codes: 6406.99.3060
Headings: 6406
Product description
The submitted sample is a pair of molded silicone rubber/plastic removable shoe insoles, approximately 5-inches long. The item is identified as the “S/2 High Heel Insoles #29880” and it is intended to add cushioning for the wearer’s foot when used in women’s high heel shoes.
CBP rationale
The applicable subheading for these shoe insoles identified as the “S/2 High Heel Insoles #29880” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are of rubber or plastics.
Full text
NY L84794 May 25, 2005 CLA-2-64:RR:NC:SP:247 L84794 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of shoe insoles from China Dear Ms. Marcoux: In your letter dated May 2, 2005 you requested a tariff classification ruling. The submitted sample is a pair of molded silicone rubber/plastic removable shoe insoles, approximately 5-inches long. The item is identified as the “S/2 High Heel Insoles #29880” and it is intended to add cushioning for the wearer’s foot when used in women’s high heel shoes. The applicable subheading for these shoe insoles identified as the “S/2 High Heel Insoles #29880” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are of rubber or plastics. The rate of duty will be 5.3% 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
More rulings on the same tariff codes
The tariff classification of women’s and girls’ dancewear from China
The tariff classification of shoe inserts from China
The tariff classification of arch pads from Vietnam
The tariff classification of a “rocker sole” from China
The tariff classification of toe cushions from the United States
The tariff classification of unisex costumes from China
The tariff classification of removable foot cushions from Taiwan
The tariff classification of removable foot cushions from Taiwan
The tariff classification of a removable insole from China
The tariff classification of removable insoles from Taiwan
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