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NY D82805

October 9, 1998

CLA-2-64:RR:NC:TA:347 D82805


TARIFF NO.: 6406.99.30

Ms. Linda E. Hildreth
AEI Customs Brokerage Services
1099 Jay Street, Bldg. C
P.O. Box 22670
Rochester, NY 14692-2670

RE: The tariff classification of removable insoles from China.

Dear Ms. Hildreth;

In your letter dated September 17, 1998 you requested a classification ruling on behalf of your client, Iron Age Corp. for a removable insole.

You state that the insoles are made of molded EVA (ethyl vinyl acetate) covered with 100 percent polyester fabric. You also state that imported shoes will have a pair of insoles inserted therein. The purpose of your ruling request is the tariff classification of an additional pair of insoles that will be included in the box, and price of the shoe, for use when the initial insoles wear out. You further state that the insoles will not be sold separately.

Removable insoles are provided for in Harmonized Tariff Schedule of the United States (HTS) heading 6406 which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles): removable insoles, heel cushions and similar articles, and parts thereof.

Classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. We believe that the essential character of the insoles is imparted by the EVA component and not the polyester textile layer .

The insoles at issue are classified under subheading 64406.99.30, which provides for parts of footwear: other, of rubber or plastics, other. The rate of duty is 5.3 percent ad valorem.

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

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Robert Swierupski

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