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NY 851814

May 16, 1990

CLA-2-64:S:N:N3D:346SM 851814

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.1580

Mr. J. Slagle
Wolf D. Barth Co.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of insoles from Korea.

Dear Mr. Slagle:

In your letter dated April 19, 1990, on behalf of Dae Yang America, Inc., you requested a tariff classification ruling.

You state that your sample is a "removable cushioned insole" which is "90 percent EVA and 10 percent cotton fabric", that it will be used "inside a sneaker" and that it costs $.68 per pair.

We assume that it will be sold at retail to consumers as replacement insoles.

We assume that the insole was cut from a sheet of laminated fabric and the shaping (cupping) present is the result of processing on that cut piece. The fabric (top) layer is clearly present for more than reinforcement purposes.

The applicable subheading for the insole will be 6406.99.1580, Harmonized Tariff Schedule of the United States (HTS), which provides for removable insoles, heel cushions and similar articles of textile materials of fibers other than man- made. The rate of duty will be 17 percent ad valorem.

No textile category applies to this HTS at present.

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.

Sincerely,

Jean F. Maguire
Area Director

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