N120148 N1 Ruling Active

    The tariff classification of a removable insole from China

Issued September 10, 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 name “LXINSOLES,” is a removable insole composed of 100% polyurethane (PU) rubber/plastics material with a thin layer of 100% polyester textile material affixed to its top surface.

CBP rationale

The applicable subheading for the removable insole identified as style name “LXINSOLES,” 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

N120148 September 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.99.3060 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE:     The tariff classification of a removable insole from China Dear Mr. Gonzalez: In your letter dated August 18, 2010 you requested a tariff classification ruling. The submitted sample identified as style name “LXINSOLES,” is a removable insole composed of 100% polyurethane (PU) rubber/plastics material with a thin layer of 100% polyester textile material affixed to its top surface. The applicable subheading for the removable insole identified as style name “LXINSOLES,” 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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