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NY E87430

September 29, 1999

CLA-2-64:RR:NC:TA:347 E87430


TARIFF NO.: 6406.99.3060

Mr. John Siefert
Vantage Orthopedics
41 Techview Dr.
Cincinnati, OH 45215

RE: The tariff classification of removable shoe insoles and heel cushions from Germany.

Dear Mr. Siefert:

In your letter received September 14, 1999 you requested a tariff classification ruling.

The submitted three samples, which, as you state, are items being offered in your sales catalog of orthopedic products and described therein as a “Silicone Full Foot Cushion”, a “Silicone ¾ Foot Cushion” and a “Silicone Heel Cushion”, are classifiable as removable shoe insoles, heel cushions and similar articles in Chapter 64 of the Harmonized Tariff Schedule of the United States. The sales catalog pages and the “Current Insurance Billing Code” listing pages that you have provided, describe these items as miscellaneous shoe additions, specifically as rubber insoles and a plastic heel stabilizer, which are produced in general sizes small, medium, large and extra large, and which are also shown to correspond to a variety of standard shoe sizes for both men and women.

The applicable subheading for the three items described above will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for removable insoles, heel cushions and similar articles, of rubber or plastics . The rate of duty will be 5.3 % 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 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 Richard Foley at 212-637-7089.


Robert B. Swierupski

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