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NY 895574

March 23, 1994

CLA-2-64:S:N:N8:346 895574


TARIFF NO.: 6406.99.3060

Ms. Carie Samuel
Fritz Companies, Inc.
1721 W. Elfindale, Suite 205
Springfield, MO 65807

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

Dear Ms. Samuel:

In your letter dated March 8, 1994,on behalf of the Tobin Hamilton Co., you requested a tariff classification ruling.

The submitted sample is a shoe sockliner-insole with no style number indicated. The item consists of an insole shaped flat piece of .12 inch thick foamed plastic that is faced on one side with a thin decorative floral patterned textile fabric.

In response to a request for additional information, you have indicated that this "insole" is by weight "13 grams rubber and-or plastics" and "3 grams textile materials". You also provided a value breakdown, stating that the textile material cost is $ .05 and the rubber/plastic cost is $ .09.

It is our determination that this sockliner-insole is a composite good consisting of both a textile and a foamed plastic component. Based on the material breakdown facts you submitted and on the overall use of this sockliner to provide cushioning for the foot inside a shoe, we are of the opinion that the essential character of this item is not imparted by its textile component.

The applicable subheading for this sockliner-insole 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 not of textile materials or wood, but which are of rubber and-or plastics relative to other materials. The rate of duty will be 5.3 percent ad valorem.

We are returning the sample as requested.

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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