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NY 885769




May 06, 1993

CLA-2-64:S:N:N8:346 ST 885769

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.9000

Mr. Michael O'Neill
O'Neill and Whitaker, Inc.
1809 Baltimore Ave
Kansas City, MO 64108

RE: The tariff classification of an insole cushion from Taiwan -Essential Character

Dear Mr. O'Neill:

In your letter dated April 27, 1993, for Variflex, you requested a tariff classification ruling.

You have submitted information concerning the sample insole as follows:

"Manufactured by sealing 2 pieces of PVC to create a void which is partially filled with liquid.

The relative quantity of a pair of gel sole is following:

COMPONENT WEIGHT VOLUME VALUE

PVC 1.6 1 0.31

LIQUID 2.8 2 0.30 "

You also state that the liquid is glycerol. Your sample is clearly classified in HTS 6406.99. We note that even if used in skating boots, it will not be imported together with a boot with blades or roller skates attached. The subheadings of 6406.99 require a breakout by material. We believe neither the plastic "container" nor the glycerol, by itself, provides this item's essential character. The sheets of pvc from which the pieces are cut, if imported separately, would be classified in Harmonized System (HS) Chapter 39 as a plastic; the glycerol in HS Chapter 15 as a fat, oil or wax. HS 6406.99.90 (other materials) appears after 6406.99.30 (of rubber and/or plastics).

The applicable subheading for your sample will be 6406.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear and removable insoles, whose essential character is not given by wood, rubber and/or plastics, textile materials, or leather and which is not an orthopedic appliance or part or accessory thereof. The rate of duty will be 18 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

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