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NY J84643




May 30, 2003

CLA-2-64:RR:NC:347:J84643

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.30

Ms. Cindy Arth
Acor Orthopaedic, Inc.
18530 S. Miles Pkwy.
Cleveland, OH 44128

RE: The tariff classification of insole blockers from Taiwan.

Dear Ms. Arth:

In your letter dated April 16, 2003, you requested a tariff classification ruling for an item you refer to as “Tri-lam Blockers.” The submitted sample is a plastic sheet (approximately 20.5” x 14.25”) with partially molded insole indentations stamped therein. You state that the “Blocker” is composed of EVA and “Poron.” The item is used to produce die-cut orthtic insoles. As imported, the blockers have been molded and shaped into the basic form and width of footwear insoles. The only determination left is the length of the insoles which will be determined by the purchasers when they cut out the blockers from the formed sheet. Therefore, the blockers have the essential character of footwear insoles. The blockers are properly classified under subheading 6406.99, HTSUS, as unfinished or incomplete insoles pursuant to GRI 2(a), Harmonized Tariff Schedule of the United States (HTS) which provides in pertinent part:

“Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”

The applicable subheading for the blockers will be 6406.99.30 (HTS) which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles) removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, other, other, of rubber or plastics, other. The applicable rate of duty will be 5.3 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, Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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