The tariff classification of removable insoles from Taiwan
Issued September 2, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.99.3060
Headings: 6406
Product description
The submitted sample identified as style #64820, is a pair of “toe straightener” insoles composed of rubber/plastics materials sandwiched between thin layers of cotton and polyester textile. Each insole has two elasticized textile straps to accommodate the toes.
CBP rationale
The applicable subheading for the toe straighteners identified as style #64820, 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; other.
Full text
N118419 September 2, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of removable insoles from Taiwan Dear Ms. Pendris: In your letter dated August 6, 2010 you requested a tariff classification ruling. The submitted sample identified as style #64820, is a pair of “toe straightener” insoles composed of rubber/plastics materials sandwiched between thin layers of cotton and polyester textile. Each insole has two elasticized textile straps to accommodate the toes. The applicable subheading for the toe straighteners identified as style #64820, 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; 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/. 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 removable 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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