The tariff classification of footwear insoles from China

N019956 December 7, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of footwear insoles from China Dear Ms. Ramsey: In your letter dated November 8, 2007 you requested a tariff classification ruling. The submitted sample is a pair of removable footwear insoles that are identified as “Shock Absorbing Foot Beds” and which are for use in shoes by both men and women. The shoe insoles are identified as SKU # 63770/Small (women’s 6½ - 9½) and SKU # 63772/Large (men’s 9-12). The insoles are said to be made of a base layer of contoured TPR gel plastics material that provides impact absorption and pressure relieving support for the foot and a top layer of textile fabric for comfort. Based on characteristics such as use (for shock absorption, motion control, etc.), component weight/bulk and on the presumed greater cost of the rubber/plastics “TPR Gel” layers, it is the rubber/plastics material component that provides the essential character of this footwear insole. The applicable subheading for the “Shock Absorbing Foot Beds” identified with SKU #’s 63770 and 63772, will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; removable insoles, heel cushions and similar articles; of rubber or plastics. The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample of shoe insoles is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the insoles would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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