CLA-2-64:OT:RR:NC:N4:447
Mr. John K. Greenlee
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106
RE: The tariff classification of footwear insoles from Taiwan
Dear Mr. Greenlee:
In your letter dated April 21, 2010, you requested a tariff classification ruling on behalf of Sara Lee HH&BC, Exton, PA.
Two pairs of removable footwear insoles were submitted with your letter. Each pair is said to be made of nylon and polyester mesh which is considered “textile” for classification purposes. One of the samples measures 3/16 inch thick and consists of only of mesh. It is packaged in a clear plastic wrapper with a paper sizing template. The other pair has a slightly rigid, shaped, plastic and rubber component attached to the underside of the mesh component. The plastic/rubber component provides little support or cushion. The essential character is provided by the nylon and polyester mesh which measures 1/4 inch.
The applicable subheading for both types of insoles will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of textile materials; of man-made fibers: other. The rate of duty will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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."
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division