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NY 801175

August 30, 1994

CLA-2-64:S:N:N8:346 801175


TARIFF NO.: 6406.99.3060

Mr. Donald C. Hodge
Donald C. Hodge Inc.
P.O. Box 3430
Hailey, ID 83333

RE: The tariff classification of a removable shoe insole from Italy.

Dear Mr. Hodge:

In your letter received August 15, 1994, you requested a tariff classification ruling.

The submitted sample, imprinted with the name "Footprints" on the heel-seat, is a removable shoe insole which consists of a thin suede leather socklining cemented onto a two piece, two color molded cup shaped cellular plastic base.

The molded plastic component is made by the joining and heat forming of two layers of foamed plastic to achieve a honeycomb-like material in appearance and to form, as the accompanying sales literature indicates, an "innovative insole" that "actually cups the heel of the foot, increasing support, stability and comfort". Additionally, you also state in response to a request from this office for more information, that the percent of the plastic/rubber components by weight and cost are 78% and 68% respectively, while that of the leather component is 22% by weight and 32% by cost. This insole is a composite good consisting of both leather 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 item is imparted by its foamed plastic components.

The applicable subheading for this shoe 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 essentially of textile materials or leather 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.

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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