CLA-2-64:OT:RR:NC:N4:447
Ms. Janet Pendris
Hampton Direct, Inc. 291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of removable foot cushions from Taiwan
Dear Ms. Pendris: In your letter dated November 10, 2010 you requested a tariff classification ruling. The submitted sample identified as item #69120 is a pair of “S/2 Sensitive Foot Cushions.” The cushions are composed of a thin layer of 65% polyester and 35% cotton textile materials covering a layer of 100% latex approximately 3/16 of an inch thick. The latex layer gives the cushions their essential character. Each cushion has a hole in it to accommodate the second toe and holds the cushion securely in place under the ball of the foot.
The applicable subheading for the “S/2 Sensitive Foot Cushions” identified as item #69120 will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, removable insoles, heel cushions and similar articles; of rubber or plastics; other. The rate of duty will be 5.3% 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/. 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