Removable EVA Heel Cushion from China
A removable ethylene-vinyl acetate (EVA) heel cushion insert designed to fit inside footwear for shock absorption. It is classified under HTS 6406.10.90.90 as 'similar articles' to removable insoles, being a part of uppers not stiffeners. Primarily plastics material with ground-contact provisions ignored per notes.
Duty Rate — China → United States
22%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Distinguish from outer soles by documenting no ground contact durability per US note on textile soles
• Provide ergonomic design specs to confirm as upper part, not standalone article
• Avoid packaging with full insoles, as sets may alter classification