CLA-2-64:OT:RR:NC:N4:447
Ms. Leah Ellis
JAS Forwarding USA, Inc.
5676 N. Sam Houston Pkwy., Suite 100
Houston, TX 77032
RE: The tariff classification of removable insoles from Sitzerland Dear Ms. Ellis: In your electronic ruling request submitted on August 23, 2013 and your follow-up letter dated September 30, 2013, you requested a tariff classification ruling on behalf of your client, U.S. Cotton, for men’s and women’s removable footwear insoles. You have provided photographs and descriptive literature of the insole’s layering construction and a product specification sheet of the insole’s material composition.
The submitted sample identified as “FLAWA” ultra thin fresh insoles, are made in three layers. The product specification sheet provided by you identifies the upper and lower layers as 100% polypropylene/polyethylene and 100% polypropylene, respectively, with the middle layer consisting of 80% cellulose fibers and 20% polypropylene/polyethylene biocomponent fibers. They are put up in retail packaging containing 8pr/box and are available in black and white. Examination under magnification found compressed, mostly man-made fibers with the center layer treated with a perfumed solution and antimicrobial agents.
The applicable subheading for these ultra thin removable insoles identified as “FLAWA” will be 6406.90.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, removable insoles, heel cushions and similar articles; of other materials: of textile materials: of man-made fibers: other. The rate of duty will be 14.9% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division