CLA-2-64:OT:RR:NC:N3:447
TARIFF NO: 6406.90.3060
Ms. Stacey Nesseth
Red Wing Shoe Company
314 Main Street
Red Wing MN 55066-2337
RE: The tariff classification of parts of footwear from China and Vietnam
Dear Ms. Nesseth:
In your letter dated December 15, 2014, you requested a tariff classification ruling.
The submitted samples, identified as style nos. 96370 and 96403, are removable insoles. Item no. 96370 is constructed from thermal plastic urethane and polyurethane. Item no. 96403 is made using an ethyl vinyl acetate foam base. Both styles have textile covered footbeds and rubber or plastics components that give them their essential character.
You suggest classification under 6406.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for insoles deriving their essential character from materials other than rubber or plastics. We disagree. The insoles will be classified in the subheading providing for insoles of rubber or plastics.
The applicable subheading for style numbers 96370 and 96403 will be 6406.90.3060, HTSUS, which provides for parts of footwear; other: 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 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division