CLA-2-64:S:N:N8:346 ST 885769
Mr. Michael O'Neill
O'Neill and Whitaker, Inc.
1809 Baltimore Ave
Kansas City, MO 64108
RE: The tariff classification of an insole cushion from Taiwan
-Essential Character
Dear Mr. O'Neill:
In your letter dated April 27, 1993, for Variflex, you
requested a tariff classification ruling.
You have submitted information concerning the sample insole
as follows:
"Manufactured by sealing 2 pieces of PVC to create a void which
is partially filled with liquid.
The relative quantity of a pair of gel sole is following:
COMPONENT WEIGHT VOLUME VALUE
PVC 1.6 1 0.31
LIQUID 2.8 2 0.30 "
You also state that the liquid is glycerol.
Your sample is clearly classified in HTS 6406.99. We note
that even if used in skating boots, it will not be imported
together with a boot with blades or roller skates attached. The
subheadings of 6406.99 require a breakout by material. We
believe neither the plastic "container" nor the glycerol, by
itself, provides this item's essential character. The sheets of
pvc from which the pieces are cut, if imported separately, would
be classified in Harmonized System (HS) Chapter 39 as a plastic;
the glycerol in HS Chapter 15 as a fat, oil or wax. HS
6406.99.90 (other materials) appears after 6406.99.30 (of rubber
and/or plastics).
The applicable subheading for your sample will be
6406.99.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts of footwear and removable
insoles, whose essential character is not given by wood, rubber
and/or plastics, textile materials, or leather and which is not
an orthopedic appliance or part or accessory thereof. The rate
of duty will be 18 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport