United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F86795 - NY F86845 > NY F86802

Previous Ruling Next Ruling
NY F86802

May 9, 2000

CLA-2-64:RR:NC:TA:347 F86802


TARIFF NO.: 6406.99.3060

Ms. Krista L. Olsson
V. Alexander & Co., Inc.
15 Century Blvd., Suite 400
Nashville, TN 37214-3650

RE: The tariff classification of removable heel cushion/arch support shoe insoles from China

Dear Ms. Olsson:

In your letter dated May 3, 2000, on behalf of Schering Plough Health Care Products, you requested a tariff classification ruling.

The submitted sample is a pair of removable footwear heel cushion insoles, identified by you as “Dr. Scholl’s structural arch support”, no style number indicated. This ¾-length shoe insole consists of two component parts, which, as you state, are a thin top layer of brush knit textile fabric and a fairly thick layer of molded, flexible EVA plastic, that has been compression molded and die cut into the arch support and heel cup shape.

Removable insoles and/or similar items such as these arch/heel cushions, are provided for in the Harmonized Tariff Schedules 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. Additionally, the General Rules of Interpretation (GRI’s) governs classification of merchandise under the HTS, 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.

This heel cushion/arch support, ¾-length removable insole is a composite good consisting of both textile and plastic components. Based on factors such as bulk, weight, value, or the role of the constituent materials in relation to use (i.e., to shape the insole and to cushion the heel or arch of the foot for shock absorption), it is our determination that the essential character of this insole-type item is imparted by its plastic components.

Therefore, the applicable subheading for the item described above, no style number indicated, will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles or heel cushions or similar articles, and which are essentially of rubber and/or plastics. The rate of duty will be 5.3% ad valorem.

We note that there is no indication that this ¾-lenght insole-type item is marked with the country of origin China. Therefore, if imported as is, this item will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this removable “structural arch support” shoe insole will be considered not legally marked under the provisions of 19 CFR 134.11, which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit.”

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

Previous Ruling Next Ruling

See also: