The tariff classification of removable insoles from Finland, Spain and China

N213819 May 14, 2012 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6406.90.3060  Ms. Sasha Hannon Footbalance System, Inc. 4060 Morena Blvd., Suite E San Diego, CA 92117 RE:  The tariff classification of removable insoles from Finland, Spain and ChinaDear Ms Hannon:In your electronic ruling request submitted on April 16, 2012 you requested a tariff classification ruling for removable footwear insoles identified by a pictorial representation as “Custom Footbeds” for men and women. You have also provided some additional photos that depict a cross-sectional view of the insole’s layering construction and a statement of the insole’s material composition, but no actual samples.You describe the insole as having four layers, the first (or top) layer being textile fabric. The remaining three layers of the insole are constructed of “high density” EVA rubber/plastics in various thicknesses (depending upon use) for shock absorption and cushioning and TPU rubber/plastics for balance and shape, respectively. We will presume that what you have presented in your submitted description and/or photographs is accurate. You suggest classification under subheading 6406.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; parts of footwear, removable insoles, heel cushions and similar articles of materials other than rubber or plastics. We disagree with this suggested classification. Based on characteristics such as use (for shock absorption, cushioning, arch support, etc.), component weight/bulk and on the presumed greater cost of the rubber/plastics material layers, it is the rubber/plastics component that provides the essential character of this footwear insole.  The applicable subheading for the removable insole identified as “Custom Footbeds” will be 6406.90.3060, 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, Thomas J. Russo Director National Commodity Specialist Division