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HQ 952864


January 5, 1993

CLA-2 CO:R:C:M 952864 EJD

CATEGORY: CLASSIFICATION

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

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