May 3, 2018
CLA-2-64:OT:RR:NC:N2:247
CATEGORY: Classification
TARIFF NO.: 6406.90.3060
Mr. Richard W. Fitzpatrick
Footwear Tech, Inc.
100 Grandview Road, Suite 300
Braintree, MA 02184
RE: The tariff classification of a shoe insole from Vietnam
Dear Mr. Fitzpatrick:
In your electronic letter dated April 5, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you.
The instant sample, identified via email as Style # FWT 100, is a shoe insole. The insole is comprised of a thin textile material adhered to a contoured rubber base. It measures approximately 3/16 of an inch thick, and contains the word “Feelgoodz” on the textile material. This insole is a composite good consisting of textile material and rubber 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 cushioning the foot for shock absorption), it is our determination that the essential character of this insole is imparted by the rubber base.
The applicable subheading for Style # FWT 100 will be 6406.90.3060, 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 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 the World Wide Web at https://hts.usitc.gov/current.
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 stacey.kalkines@cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division