The tariff classification of removable foot cushions from Taiwan

N145135 February 23, 2011 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 foot cushions from Taiwan Dear Ms. Pendris: In your letter dated January 21, 2011, you requested a tariff classification ruling. The submitted samples, identified as Comfy Shoe Pads/Women- Item # 69550 and Comfy Shoe Pads/Men - Item #69555, are retail packed pairs of removable foot cushions for use inside shoes. The cushions are made from nylon covered EVA foam, are contoured for comfort, and cushion the mid-foot to the toes. Based on factors such as bulk, weight, value, or the role of the constituent materials in relation to use (i.e., to cushion the foot for shock absorption), it is our determination that the essential character is imparted by the rubber/plastic component. The applicable subheading for the Comfy Shoe Pads/Women- Item # 69550 and Comfy Shoe Pads/Men - Item #69555 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/. 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