The tariff classification of footwear parts from China

N090897 January 26, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.99.9000 Mr. Geoffrey Valencia Kamino International 2551 Allan Drive Elk Grove Village, IL 60007 RE: The tariff classification of footwear parts from China Dear Mr. Valencia: In your undated letter received by this office on January 14, 2010 you requested a classification ruling on behalf of your client Schawbel Corporation for a removable heated insole identified as “Thermo Soles TS-02.”  The submitted sample insole is composed of a heating element which is permanently imbedded between a fabric covered polyurethane footbed and a fabric-lined insulated bottom. It is identified in literature provided by you as retail packaged battery operated heated insoles. The package advertises two high-tech rechargeable heated insoles with integrated rechargeable Polymer Li-Ion batteries and automatic temperature control between 31–41 degrees Celsius. Also advertised is one adapter with UL Plug, one Storage and Travel Pouch with zipper closure and one Standard 1-Color instruction manual. Removable insoles are provided for “eo nominee” in the Harmonized Tariff Schedule of the United States (HTSUS) heading 6406 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, and parts thereof. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Inasmuch as the heating element imparts the essential character of the submitted sample, merchandise classified in this heading is subject to the exclusionary language of Note 1(a) to Chapter 85. Therefore, subject insole is classified under heading 6406, HTSUS. The insole at issue is classified under subheading 6406.99.9000 HTSUS, which provides for parts of footwear; removable insoles, other: of other materials: other. The rate of duty is free. The submitted sample 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 footwear 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 this ruling letter 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 this ruling, contact National Import Specialist, Stacey Kalkines at (646) 733-3042.Sincerely, Robert Swierupski                 Director, National Commodity Specialist Division