The tariff classification of removable insoles from China

N188783 November 10, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6406.99.9000 Ms. Eleanore Kelly-Kobayashi Rode & Qualey55 West 39th Street New York, NY 10018 RE:     The tariff classification of removable insoles from China Dear Ms. Kelly-Kobayashi:In your letter dated October 7, 2011 you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation.The submitted samples identified as model numbers “9500” and “9501,” are men’s and women’s removable sheepskin insoles, respectively, and are comprised of sheepskin fur cemented and stitched to rubber or plastic “foot shaped” bases. You state that the essential character of these insoles is the sheepskin because it affords warmth and comfort and is the reason why consumers purchase them. The applicable subheading for men’s and women’s removable sheepskin insoles identified as model numbers “9500” and “9501” respectively, will be 6406.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear: removable insoles, heel cushions and similar articles; other: of other materials: other. The rate of duty will be Free. 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