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NY K84004

March 23, 2004
CLA-2-64: RR: NC: SP: 247 K84004


TARIFF NO.: 6406.99.3060

Ms. Sara Nickles
Howard Hartry, Inc.
727 West Capital Drive
San Pedro, CA 90731

RE: The tariff classification of heel and toe cushions from China.

Dear Ms. Nickles:

In your letter dated February 13, 2004, on behalf of your client Watermark U.S.A. Inc., you requested a tariff classification ruling.

The submitted samples identified as “Heel Grip,” Style # FR and “Toe grip,” Style # FR2, is a pair of heel and toe cushions. The heel cushion consists of an -inch thick heel-shaped rubber/plastic foam pad that has a textile material facing and a self-adhesive placement strip. The toe cushion consists of an -inch thick “kidney shaped” rubber/plastic foam pad that is 4”(L) x 1 ½”(W) and has a self-adhesive placement strip.

The applicable subheading for “Heel Grip,” Style # FR and “Toe grip,” Style # FR2,” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles, heel cushions and similar articles, of rubber or plastics. The rate of duty will be 5.3% ad valorem.

Additionally, the submitted “Heel & Toe Grips” 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 insoles 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."

We are returning the samples as requested.

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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