CLA-2-64:S:N:N3:D 346SM 868186
Ms. Lori Olsen
Worldlink International
11677 Wayne Road, Suite 110
Romulus, MI 48174
RE: The tariff classification of shoe accessories from Germany.
Dear Ms. Olsen:
In your letter dated October 1, 1991, received here October
24, 1991, for Cadillac Shoe Products, you requested a tariff
classification ruling.
You describe the items as follows:
"1) Item name: Leather Heel Grips.
Made of: Sheepskin Leather with adhesive backing.
Use: Shoe product used to prevent slipping and
rubbing at heel of shoes.
HTSUS # for classification and duty:
4205.00.80008
2) Item name: Insoles.
Made of: Sheepskin Leather.
Use: To be used inside shoes for odor absorbency,
cushion and keep feet cool and comfortable in
shoes.
HTSUS # for classification and duty:
4205.00.80008
3) Item name: Comfort Cushions
Made of: Sheepskin Leather and Rubber
Insert/Center.
Use: Used in shoes to relieve pressure and
discomfort of high heels and prevent foot from
sliding in shoe.
HTSUS # for classification and duty:
4205.00.80008
4) Item name: Heel Comforters and Halter Cushions
Set.
Made of: Sheepskin Leather and Rubber
Insert/Center.
Use: Used in shoes to relieve discomfort and
prevent foot from sliding in shoe. Sold as single
item set.
HTSUS: for classification and duty:
4205.00.80008
5) Item name: Tacco Slip.
Made of: Sheepskin Leather
Use: Used in shoes to relieve foot discomfort,
protect heels and stockings.
HTSUS # for classification and duty:
4205.00.80008"
Based upon the above and upon the Cadillac "Foot Care"
sheet, which you supplied we note:
1. In all cases the wool has been removed from the
sheepskin.
2. Either the leather portion of the item provides its
essential character or neither the leather portion nor
the rubber and/or plastic portion does so by itself.
We note that the "of leather" description appears after
the "of rubber or plastics" description, in HTS
6406.99.
The applicable subheading for all five items will be
6406.99.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for removable insoles, heel cushions and
similar articles which are essentially of leather. The rate of
duty will be 5 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