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N022269 N0 Ruling Active

The tariff classification of high heel support pads from Taiwan

Issued January 25, 2008 by U.S. Customs and Border Protection.

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N0 N022269 (January 25, 2008)

Tariff classification

HTS codes: 6406.99.3060

Headings: 6406

Product description

You have provided literature describing the product as “gel-like pads that help stop feet from sliding forward while providing cushiony support”!

CBP rationale

The applicable subheading for high heel support pad SKU # 65010 will be 6406.99.3060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for parts of footwear: other: removable insoles, heel cushions and similar articles’ of rubber or plastics, other.

Full text

N022269 January 25, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of high heel support pads from Taiwan Dear Ms. Ramsey: In your letter dated January 14, 2008, you requested a tariff classification ruling for an item identified as a high heel support pad SKU # 65010 made of rubber/plastics material. You have provided literature describing the product as “gel-like pads that help stop feet from sliding forward while providing cushiony support”! The applicable subheading for high heel support pad SKU # 65010 will be 6406.99.3060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for parts of footwear: other: removable insoles, heel cushions and similar articles’ of rubber or plastics, other. The rate of duty will be 5.3 percent 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/. 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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