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NY M83093




May 18, 2006

CLA-2-39:RR:NC:SP:221 M83093

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of gel callus cushions from China.

Dear Ms. Marcoux:

In your letter dated April 26, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The S/2 Gel Callus Cushions (#56290) is a set of two cushions designed to be wrapped around the foot to minimize foot pain. The cushions consist of a thermoplastic elastomer gel encased within a nylon/spandex cover. The padded portion fits under the ball of the foot and is held secure by a knit band that fits between the toes and over the front of the foot. They can be worn under socks or stockings.

The applicable subheading for the S/2 Gel Callus Cushions will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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