CLA-2-64:RR:NC:TA:346 B85454
Mr. Mai Pham
22 Hartwell Dr.
Foxboro, MA 02035
RE: The tariff classification of footwear insoles and slippers
from Vietnam.
Dear Mr. Pham:
In your letter dated May 6, 1997, you requested a tariff
classification ruling.
The submitted items are described as follows:
Item #1 - A pair of removable shoe insoles. The insole (size
5) is approximately 3/16 inch thick and consists of a quilted
cotton fabric socklining layer sewn on top of a non-woven fabric
(you indicate 65% cotton & 35% polyester) bottom layer, with the
two textile layers incasing a paperboard stiffener and a filling of
powdered cinnamon. The packaging states that this insole, cushions
the bottom of shoes, helps absorb foot perspiration, and "destroys
odor with ... cinnamon powder." We consider this textile insole
with the powdered aromatic cinnamon filler, to constitute a
composite good in which neither the textile materials, nor the
cinnamon powder filler gives this composite item its essential
character.
General Rule of Interpretation 3(c), Harmonized Tariff
Schedule of the United States, states that when different materials
make up a composite item and no single material can be said to
account for the essential character of that composite item, then
the item " shall be classified under the heading which occurs last
in numerical order among those which equally merit consideration".
In the headings under consideration, parts of footwear which are
other than wood, textiles, rubber or plastics, or leather (such as
powdered cinnamon) would be the last to appear.
Item #2 - A pair of open toe, open heel slippers, with velvet
polyester textile uppers and stitched-on, 1/4 inch thick plastic
outer soles. The slippers also have odorous cinnamon powder
filled sockliner insoles.
The applicable subheading for Item #1, the insoles, will be
6406.99.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts of footwear, which are other than
uppers or parts thereof, and which are essentially of other than
wood, textile, rubber and/or plastics, or leather materials. The
rate of duty will be 45 percent ad valorem.
The applicable subheading for Item #2, the slippers, will be
6404.19.3515, HTS, which provides for footwear, in which the
upper's external surface is predominately textile materials (note
that an accessory or reinforcement on top of another material is
not part of the upper's external surface but the material hidden
underneath is); in which the outer sole's external surface is
predominately rubber and/or plastics; which is not "athletic"
footwear; which is not designed to be a protection against water,
oil, or cold or inclement weather; in which the upper's external
surface is still 50% or less leather even after every leather
accessory and reinforcement present is included as part of the
upper's external surface; which has open toes or open heels; and
which is 10% or more by weight of rubber and/or plastics. The rate
of duty will be 66 percent ad valorem.
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 James Sheridan at 212-466-5889.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division