CLA-2-64:OT:RR:NC:N4:447
Ms. Melissa Brannan
Ballet Makers, Inc. 20-10 Maple Avenue #35F
Fair Lawn, NJ 07410
RE: The tariff classification of toe cushions from the United States
Dear Ms. Brannan: In your letter dated March 16, 2011 you requested a tariff classification ruling. The submitted sample identified as style #BH1094 “Ouch Pouch Jr.” is a pair of slip-on removable toe cushions which cover the top and bottom of the toes of each foot. You describe the exterior (or “shell”) as composed of 100% textile polyester which covers an internal material identified as 100% “viscoelastic gel” (which is considered rubber or plastics for tariff classification purposes) which imparts the essential character of the toe cushions. The product is described as “medical grade gel pads with covering for use inside a dance shoe during dance to protect the feet from injury, including but not limited to bunions, blisters, rips, tears, etc.”
The applicable subheading for style #BH1094 “Ouch Pouch Jr.” will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for removable insoles, heel cushions and similar articles; other: of other materials; 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