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NY 856074

September 26,1990

CLA-2-64:S:N:N3D:346 Y 856074


TARIFF NO.: 6406.99.9000

Tim Barrett
Meramec International
338 Ramsey Street
Sullivan, Missouri 63080-0279

RE: Classification of cork midsoles from Spain.

Dear Mr. Barrett:

In your letter dated September 5, 1990, you requested a tariff classification ruling on two midsoles.

The submitted samples are, you state, cork midsoles (styles 524 and 18665). The samples consist of agglomerated cork (crushed, granulated or ground cork manufactured generally under heat and pressure with an added binding surface, e.g. unvulcanized rubber, glue, plastics...) midsoles with a suede leather covering on the upper surface.

The finished shoe, which you have provided us with, has the cork midsole and shows that the suede surface is not being used as a mere backing for the cork, but is intended to be used as an insole. Therefore we consider these samples to be composite goods, in which neither the suede insole, nor the cork midsole give the composite item its essential character.

General Rule of Interpretation 3(c) states that when different materials make up a composite item and neither material forms the essential character of that composite item, then the item "shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In the headings under consideration, parts of footwear made of materials which are other than wood, textile, rubber or plastic, or leather (such as cork) would be the last to appear.

The applicable subheading for the insoles described above will be 6406.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear which are other than uppers or parts thereof, and which are of other than textile, rubber and/or plastic, or leather materials. The rate of duty 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.


Jean F. Maguire
Area Director

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