10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N034375 N0 Ruling Active

The tariff classification of Forefoot pads from Taiwan

Issued August 12, 2008 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N034375 (August 12, 2008)

Tariff classification

HTS codes: 6406.99.3060

Headings: 6406

Product description

You have provided literature describing the product as clear, flexible gel-like pads that are inserted into shoes or sandals to help keep the foot from sliding in the shoe and to provide cushioning support.

CBP rationale

The applicable subheading for the item identified as “Forefoot Pads,” SKU # 65780, 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

N034375 August 12, 2008 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 Forefoot pads from Taiwan Dear Ms. Ramsey: In your letter dated July 17, 2008 you requested a tariff classification ruling for an item identified as “Forefoot Pads,” SKU # 65780, made of rubber/plastics material. You have provided literature describing the product as clear, flexible gel-like pads that are inserted into shoes or sandals to help keep the foot from sliding in the shoe and to provide cushioning support. The applicable subheading for the item identified as “Forefoot Pads,” SKU # 65780, 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% 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N034375

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.