CLA-2 CO:R:C:M 952864 EJD
TARIFF NO: 6406.99.30
Mr. Glenn A. Boros
North Coast Enterprises
P.O. Box 352
Northfield, Ohio 44067
RE: Insoles; Subheading 6406.99.15; Modification of HQ 086361
Dear Mr. Boros:
In Headquarters Ruling Letter (HQ) 086361, dated May 24,
1990, you were advised that the subject shoe insoles and heel
pads were classifiable in subheading 6406.99.15, Harmonized
Tariff Schedule of the United States (HTSUS), as parts of
footwear; removable insoles, heel cushions and similar articles;
other: of textile materials, of man-made fibers: other. The
applicable rate of duty for this provision is 17 percent ad
valorem.
In HQ 950279, dated December 24, 1991, copy enclosed,
Customs ruled that similar insoles are properly classifiable as
parts of footwear; removable insoles, heel cushions and similar
articles; other; of other materials, of rubber or plastics under
subheading 6406.99.30, HTSUS, with duty at the rate of 5.3
percent ad valorem. HQ 952295 of this date, copy also enclosed,
affirmed HQ 950279 and held this type of merchandise to be
classifiable under subheading 6406.99.30, HTSUS.
For the reasons stated in HQs 950279 and 952295, it is now
our position that the shoe insoles which were the subject of HQ
086361 are properly classifiable under subheading 6406.99.30,
HTSUS.
This notice to you should be considered a modification of HQ
086361, dated May 24, 1990, under 19 CFR 177.9 (d).
Sincerely,
John Durant, Director
Commercial Rulings Division