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NY M87174




October 20, 2006

CLA-2-64:RR:NC:SP:247 M87174

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.30

Mr. Steven Gaikwad
Vantis Custom House
82 St. John Street
London, United Kingdom EC1M 4JN

RE: The tariff classification of footwear insoles from New Zealand.

Dear Mr. Gaikwad:

In your letter received October 3, 2006, on behalf of A. Algeo Ltd., you requested a tariff classification ruling.

The submitted four sample items are described by you as “foot insoles” and identified as Models, Interpod Flex-8° arch, Interpod Flex-6° arch, Interpod Soft Long and Interpod Soft 3/4. Interpod Flex-8° arch and Interpod Flex-6° arch are both removable shoe insoles made primarily of a contoured rigid plastics material with a thin textile top facing and are said to be designed for arch support. Interpod Soft “Long” and Interpod Soft ”3/4” are also removable insoles, one full underfoot length and the other ¾ underfoot length, both made primarily of a soft foamed plastics material with a contoured arch and a thin textile top facing. All four matched (left and right) pairs of these submitted insole samples, which you state are sourced for orthopedic and podiatry uses and practitioners, are not specially made to measure and are sized from XS (US/AUS 4-5) to XXXL (US/AUS 15+). They will be classified as removable footwear insoles, which are mass-produced and sold in pairs for a wide range of men and women’s shoe sizes.

The applicable subheading for the four sample items, identified as Models Interpod Flex-8° arch, Interpod Flex-6° arch, Interpod Soft Long and Interpod Soft 3/4, will be 6406.99.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts of footwear; removable insoles, heel cushions and similar articles; leggings and similar articles and parts thereof: Other: Of rubber or plastics. The general rate of duty will be 5.3% 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/.

We are returning the samples as you requested.

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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