CLA-2-39:RR:NC:N2:221 M84095
Mr. Lawrence Kersen
Poly Gel LLC
30 Leslie Court
Whippany, NJ 07981
RE: The tariff classification of protective toe cushions from Taiwan
Dear Mr. Kersen:
In your letter dated June 6, 2006, you requested a tariff classification ruling.
Samples of various articles used to cushion the foot were submitted with your request. Items 1100, 1125 and 1075T are made wholly of a thermoplastic elastomer (TPE) with soft, elastic qualities. Item 1100 (size range 1100-1103), described as a toe separator, is a cushion designed to be placed between the toes. The separator divides crooked or overlapping toes and relieves pressure on corns between toes. The separator is 1 cm thick, with flat surfaces that fit against the toes, a rounded front, and a semicircular cutout to fit against the foot. Item 1125 (size range 1125-1127), identified as a toe spreader, is shaped roughly like a short I beam. The toe spreader is placed between the large toe and the second toe to promote proper joint alignment, reduce friction/irritation, and provide relief on the bunion joint. Item 1075T (size range 1075T-1076T), identified as a gel toe protector, is a toe-shaped cover. It is designed to protect hammertoes or toes that have corns and calluses from friction and pressure.
Styles 1053, 1056 and 1010M are constructed using both the soft, elastic TPE and stretchable textile fabric. Item 1056 is described as a mesh digital gel cap and item 1053 (size range 1053-1055) is described as a knit digital gel cap. The caps fit over the toes to help ease the pressure caused by ingrown toenails, deformed nails, hammertoes, corns or calluses. The TPE provides the cushioning effect and the fabric supports the shape. Item 1010M (size range 1010M–1012M) is described as a corn pad or rolled digital pad. The pad consists of a disc-shaped TPE cushion measuring 2 centimeters in diameter glued onto a textile wrap that stretches to fit over the toe. The TPE disc cushions a corn or callus and the textile secures the cushion in place. In each of these products, the TPE plastic material, which is the component that performs the actual cushioning of the affected area, is considered to be the component that imparts the essential character.
The applicable subheading for the toe separators, toe spreaders, gel toe protectors, digital caps and corn pads/rolled digital pads will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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/.
Your inquiry does not provide enough information for us to give a classification ruling on item 3075, identified as a skin protector pad. Your request for a classification ruling should identify the fibers in the fabric and should include a breakdown of the fibers by weight if there are multiple fibers. Identify the exact name of the thermoplastic coating. Provide a breakdown showing separate weights for the fabric versus the TPE plastic. Specify the sizes and shapes in which the fabric will be imported. Will the pads be further cut after importation or will they be imported in the sizes and shapes in which they will be marketed? Does the product contain any active ingredients with any therapeutic effects? Submit sales literature showing how this product will be marketed. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include the sample of the skin protector pad and all of the material that we have returned to you that is relevant to that style.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division