us-cbp-cross-rulings-ny-864925•NY 864925: The tariff classification of a partial sole from Japan.
NY 864925: The tariff classification of a partial sole from Japan.
us-cbp-cross-rulings-ny-864925NY 864925: The tariff classification of a partial sole from Japan.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
NY 864925
August 1, 1991
CLA-2-64:S:N:N3D:346 Y 864925
CATEGORY: Classification Parts of Footwear.
TARIFF NO.: 6406.99.9000
Mr. Thomas Painter
Tom's Trading Post
76 Ship Avenue #14
Medford, Ma 02155
RE: The tariff classification of a partial sole from Japan.
Dear Mr. Painter:
In your letter dated July 8, l991, you requested a tariff
classification ruling.
The sample submitted, which you call "No-Slips" is a
removable abrasive pad designed to give traction to shoes in bad
weather. A piece of abrasive material consisting of natural or
artificial abrasive powder or grain on a base of material using a
rubber or plastic binder, is glued to a rubber pad. The rubber
pad, most of which is covered by the abrasive material, is
basically trapezoid in shape with a base of 2 1/2 inches in
width and a height of 3 inches. At the top and bottom of the pad
are rubber loops. These loops are attached to the pad by four
metal bands. The loops are designed to be stretched over the
back and front of the wearer's shoe. The pad is designed to be
positioned below a portion of the sole, under the ball of the
wearer's foot.
The abrasive material, which is provided for in Chapter 68
of the Harmonized Tariff System, covers all but an 1/8 inch
border of the rubber pad. The abrasive material is present to
prevent skidding, which is the purpose of the sample that you
have submitted. Therefore, it is our opinion that the abrasive
material gives the sample its essential character and that the
whole item should be considered to be of abrasive material.
The applicable subheading for the "No-Slips", will be
6406.99.90, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts of footwear; which are not
parts of uppers; whose essential character is given by a single
type of material other than wood, rubber and/or plastics, textile
materials, or leather; and which are other than nails,
ornaments, or other parts which could be used in articles besides
footwear. The duty rate will be 18% 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
New York Seaport
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