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NY 886415

June 1, 1993

CLA-2-64:S:N:N8:346-T 886415


TARIFF NO.: 6406.99.3060

Mr. Charles G. Hartill
145-30, 157 Street
Jamaica, N.Y. 11434

RE: The tariff classification of a shoe insole from China.

Dear Mr. Hartill:

In your letter dated May 10, 1993, on behalf of Jimlar Corp., you requested a tariff classification ruling.

The sample you call a "shoe sock", no style number indicated, is a shoe insole which consists of three components. A heel cup, stated to be of "ethylene copolymer closed cell" plastic foam, a sole pad of "vinyl acetate open cell foam" and a thin, non-woven nylon textile sock lining. The sock lining is heat bonded to the foam plastic sole pad and the heel cup is glued to the bottom rear of the sole pad.

This insole is a composite good consisting of both textile and foamed plastic components. Based on factors such as bulk, weight, value, or the role of the constituent materials in relation to use (i.e., to shape the insole and to cushion the foot for shock absorption) it is our determination that the essential character of this insole is imparted by its foamed plastic components.

The applicable subheading for this item will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are of rubber and/or plastics. The rate of duty will be 5.3 percent 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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