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NY I83693

July 1, 2002

CLA-2-64:RR:NC:TA:347 I83693


TARIFF NO.: 6406.99.30

Ms. Cindy Arth
Acor Orthopaedic, Inc.
18530 S. Miles Pkwy.
Cleveland, OH 44128

RE: The tariff classification of insoles and insole blockers from China.

Dear Ms. Arth:

In your letter dated June 14, 2002 you requested a tariff classification ruling.

The submitted articles, you state, are “Comfort Stride Insoles,” which are ready to fit into shoes and “Comfort Stride Insole Blockers,” which have been molded to the basic shape of a pair of insoles and will be imported unfinished into the U.S., where they will be die cut to length for fit from the formed plastic block sheet by you after importation. You state that both the insoles and the insole blockers are made of approximately 50% ethyl vinyl acetate (EVA) and 50% polyurethane plastics.

As imported, the “Comfort Stride Insole Blockers” have been molded and shaped into the basic form and width of footwear insoles. The only thing left to determination is the length of the insole needed to be cut to fit a shoe or a variable foot size. The blocker’s form allows for you, the purchaser, to easily vary the length of the insoles, presumably to avoid spending the greater time and the cost involved necessary to actually mold and shape this unfinished footwear item into finished insoles. Therefore, it is the opinion of this office that the “Comfort Stride Insole Blockers” have the essential character of footwear insoles and will be considered as unfinished or incomplete insoles, which pursuant to GRI 2(a), HTSUS, are to be classified in the same heading as the finished insoles.

The applicable subheading for both the “Comfort Stride Insoles” and the “Comfort Stride Insole Blockers” will be 6406.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles, heel cushions or the like, and which are 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 646-733-3042.


Robert B. Swierupski

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