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NY F87690

June 1, 2000

CLA-2-64:RR:NC:TA:347 F87690


TARIFF NO. 6406.99.90

Ms. Stacy L. Weinberg
Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors at Law
245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of magnetic shoe insoles from Hong Kong.

Dear Ms. Weinberg:

In a letter dated May 24, 2000, you requested a classification ruling on behalf of your client, Publishers Clearing House, for two items identified as Magnetic TheraSoles, item numbers J701 and J702.

The items are retail packaged plastic removable shoe insoles. The package advertises 5 strategically placed magnets which allegedly “stimulate nerve endings and circulation as you walk.” Each package contains two pair of insoles. One package is marked “For Men” and the other is marked “For Women.” The packages are incidentally, marked “Made in China.”

Removable insoles are provided for “eo nominee” in the 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. Since we assume that this article will be purchased by consumers for the possible therapeutic value of the magnet, we believe that the essential character of the insoles is imparted by the magnet.

The insoles at issue are classified under subheading 6406.99.90, HTS, which provides for parts of footwear: removable insoles, other, of other materials, other. The rate of duty is free.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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