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NY 892405

December 17, 1993

CLA-2-64:S:N:N8:346-ST 892405


TARIFF NO.: 6406.99.9000

Mr. Wallis McGhie
State of the Art
100 California Ave., Suite One
Reno, NV 89509

RE: The tariff classification of an insole from Japan.

Dear Mr. McGhie:

In your letter dated November 11, 1993 you requested a tariff classification ruling.

You describe your sample "shoe inserts", no style name or number, as follows:

"These items are sold to persons who are on their feet most of the day. The imprint provides stimulation to the bottom of the foot.

The insert is primarily made of a plastic epoxy. It has been impregnated with one part germanium and eight parts silicon. This is the same mix as used for the sports wraps (earlier Customs letter enclosed). The import value is approximately $6.00 a pair."

We note that whether or not this item is described by HS 3005, i.e., "Wadding, gauze, bandages and similar articles...", it is more specifically described in HS 6406 as a "removable insole".

You also state:

"We will import the product in the clear plastic bag as the sample. We will have a sticker placed on each item in Japan that states `made in Japan'. Samples of the stickers we are presently using for the sports wraps are on the sample. We will repackage in the US."

We note:

1. Since the sports wraps were labeled "Germa Wrap" per the sticker on the bag, we assume that the small quantity of germanium will also be an essential element in your descriptive literature concerning this insole.

2. Since you will repack the import prior to sale to the ultimate purchaser, note that you must provide the certification indicated in Customs Regulation 134.26 to the appropriate District Director of Customs at the time of entry summary.

It is not clear if the packaging with the import will make any claims that it is "intended for use...in the cure, mitigation, treatment or prevention of disease in man" (21USC 321-h-2). If it does, you must establish to U.S. Customs at time of entry that you have either a waiver or an approval from the Food and Drug Administration. You may contact them at 5600 Fisher's Lane, Rockville, MD 20857, telephone 202-443-3380.

The applicable subheading for your sample will be 6406.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, removable insoles whose essential character is not supplied only by wood, rubber and-or plastics, textile materials, or leather. The rate of duty will be 18 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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