The tariff classification of parts of footwear from China

N303395 March 14, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6406.90.3060 Mr. Mark Rave Ariat International, Inc. 3242 Whipple Rd. Union City, CA 94587 RE: The tariff classification of parts of footwear from China Dear Mr. Rave: In your letter dated March 6, 2019, you requested a tariff classification ruling. The submitted sample, identified as “Divino,” is a removable insole for a woman’s shoe. It is comprised predominantly of a foamed rubber or plastics base, measuring 0.5 cm at its thickest part under the heel, and covered with textile material. A leather foot bed is stitched on to provide a smooth surface. The insole is perforated to allow for air circulation. The insole provides minimal cushioning and is not designed to provide support. You suggested a classification of 6406.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than other soles); removable insoles, heel cushions and similar articles: gaiters, leggings and similar articles and parts thereof; not uppers and parts thereof; other soles of rubber or plastics; Other: of leather. We disagree. Although you claim the leather footbed was the most expensive component, the essential character, the cushioning, is provided by the much larger and thicker rubber or plastics base. The applicable subheading for the “Divino” removable insole will be 6406.90.3060, HTSUS, which provides for removable insoles, heel cushions and similar articles: other: of other materials: of rubber or plastics: other. The rate of duty will be 5.3 percent 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 https://hts.usitc.gov/com 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division