CLA-2-64:RR:NC:TA:347 H85283

Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929

RE: The tariff classification of removable footwear insoles from China and a pumice stone from Taiwan.

Dear Mr. Torrence:

In your letter dated August 14, 2001, on behalf of your client Schering Plough Healthcare, you requested a tariff classification ruling for a “pumice stone,” and two pairs of removable shoe insoles that you have identified as the “Advantage Sport Insole” and the “Walker Insole.”

The Advantage Insole is cup shaped at the heel and is made from three types of molded rubber/plastic materials of differing density and color. You state that it is made of polyurethane and that it also has a thin layer of polyester brushed textile knit fabric on top where the foot will rest. This insole is a composite good consisting of both textile and foamed plastic components. Based on factors such as bulk, weight, value, or the role of the constituent materials in relation to use (i.e., to shape the insole and to cushion the foot for shock absorption), it is our determination that the essential character of this insole is imparted by its rubber/plastic components.

The foamed rubber/plastic Walker insole, you state, is a polyurethane insole with a thin layer of ethyl vinyl acetate where the foot will rest. The bottom of this insole, which has a molded cup shaped heel, includes a polypropylene plastic material shank. The pumice stone is oval in shape, approximately 3-1/2 inches long and 1-inch thick. You state that it will be used for removing rough skin by rubbing it on the body. You also state that the pumice stone consist of natural pumice agglomerated with the powder of ground seashells. The applicable subheading for both removable footwear insoles, identified as the “Advantage Insole” and the “Walker Insole” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are of rubber and/or plastics. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the pumice stone will be 6804.30.0000, HTS, which provides for millstones, grindstones, grinding wheels and the like…hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics with or without parts of other materials: hand sharpening or polishing stones. The rate of duty will be Free.

We are returning the samples as you 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 212-637-7089.


Robert B. Swierupski
National Commodity
Specialist Division