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NY 856763

October 31,1990

CLA-2-64:S:N:N3D:346 Y 856763


TARIFF NO.: 6406.99.60

Mr. Robert E. Heinl
A Business Contracting Corp.
P.O. Box 506
Oyster Bay, New York 11771

RE: The tariff classification of a pair of removable insoles from, we presume, West Germany.

Dear Mr. Heinl:

In your letter dated August 8, 1990 and received in this office on October 5,1990, on behalf of your client Bama Sales, you requested a tariff classification ruling.

The items identified as Article 446, "Bama Topas" removable half insoles, are constructed of, you state, a "laminated" leather and latex rubber. The samples are approximately 7 inches in length and will cover the bottom of the foot from the heel to an area just forward of the arch, with a self adhesive backing material to secure the insoles to the shoe. The latex portion of the sample is located in the middle of the front portion of the insoles. You have stated that the leather accounts for 65% of the weight of the samples. Per the sample and the description on the sample packaging, the half insoles are designed to," prevent and relieve splay foot problems", and provide the comfort and durability of a leather surface while walking. We believe that both the leather and the latex rubber are important to the essential character of the insole. In such cases when a composite good cannot be classified by a "most specific description" nor "essential character", Rule 3(c) of the General Rules of Interpretation dictates that, "they shall be classified under the under the heading which occurs last in numerical order among those which equally merit consideration. In the instant case a leather cushion (HTS 6406.99.60) appears after a rubber cushion (6406.99.30).

The applicable subheading for the heel cushions described above will be 6406.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for, removable insoles, heel cushions, and similar articles of leather. The rate of duty will be 5% ad valorem.

You stated in a recent telephone conversation with NIS J. Sheridan that you will correct the various misleading country of origin markings on your products prior to importation of commercial shipments.

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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