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NY 857390

Nov. 15,1990

CLA-2-64:S:N:N3D:346 M 857390


TARIFF NO.: 6406.99.15

Mr. David Rutt
Expeditors International
601 N. Nash Street
El Segundo, California 90245

RE: The tariff classification of a pair of insoles from Taiwan.

Dear Mr. Rutt:

In your letter dated October 12, 1990, received in this office October 17, 1990, on behalf of your client, W.A.B. Blyth Corporation, you requested a tariff classification ruling.

The submitted samples are a pair of insoles constructed of a textile material layer, which we assume was cut from a sheet of laminated fabric and then shaped in a heat process. Because the textile fabric of the insoles is present for more than merely reinforcement purposes, the insoles are considered to be of textile material.

We note that you have stated that the insoles, by weight, are 98% polyurethane and 2% nylon fabric.

The applicable subheading for the insoles will be 6406.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for removable insoles, heel cushions, and similar articles of textile materials. The rate of duty will be 17% ad valorem.

The insoles fall within category designation 659. Based upon international textile trade agreements, products of Taiwan are presently subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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

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